Article 1 - Personal scope - Russia

MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES (Foreign Tax Division) NOTIFICATION New Delhi, the 21st, August, 1998 INCOME-TAX G.S.R. 507(E). Whereas the annexed agreement between the Government of the Russian Federation and the Government of the Republic of India for the avoidance of double taxation with regard to taxes on income has entered into force on the eleventh day of April, 1998, thirty days after the receipt of later of notifications by both the Contracting States to each other of the completion of the procedures required under their respective laws for entry into force of the said agreement in accordance with article 28 of the said agreement. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said agreement shall be given effect to in the Union of India. [Notification : No. 10677/F. No. 501/6/92-FTD] A. N. PRASAD, Jt. Secy. Annexure Text of Double Taxation Avoidance Agreement AGREEMENT between the Government of the Republic of India and the Government of the Russian Federation for the avoidance of double taxation with respect to taxes on income The Government of the Republic of India and the Government of the Russian Federation, desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and with a view to promoting economic cooperation between the two countries, 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.