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Personal scope

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..... tal has come into force on the 1st day of August, 1994 on the notification by both the Contracting States to each other of the completion of the procedures required under their law for bringing into force of the said Convention in accordance with paragraph 1 of Article 30 of the said Convention. (2) Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (4 .....

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..... ude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; Have agreed as follows : ARTICLE 1 - Personal scope - This Convention shall apply to persons who are residents of one or both of the Contracting States. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation .....

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