TMI BlogPersonal scopeX X X X Extracts X X X X X X X X Extracts X X X X ..... of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 21st day of November, 1994 after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with Article 28 of the said Agreement; Now, therefore, in exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States); Have agreed as follows: ] 3 [ ARTICLE 1 PERSONS COVERED 1. This Agreement shall apply to persons who are residents of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstituted vide NOTIFICATION NO. 54/2019 dated 17-07-2019 before it was read as AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE PEOPLES REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 2. Substituted vide NOTIFICATION NO. 54/2019 dated 17-07-2019 before it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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