Article 1 - Personal scope - Poland

MINISTRY OF FINANCE (Department of Revenue) (Foreign Tax Division) NOTIFICATION New Delhi, the 12th February, 1990 (INCOME-TAX ) G.S.R. 72(E) Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Polish People s Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 26th October, 1989, after the notification by both the Contracting States and communication to each other of the completion of procedures required under their laws for bringing into force of the said Agreement in accordance with article 30 of the said Agreement ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. ANNEXURE AGREEMENT BETWEEN THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE POLISH PEOPLES REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of India and the Government of the Polish People s Republic desiring to further develop and facilitate the economic relationship between the two countries, and having decided to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Have agreed as follows : ARTICLE 1 PERSONAL SCOPE This agreement shall apply to persons who are residents of one or both of the Contracting States.