TMI BlogTerminationX X X X Extracts X X X X X X X X Extracts X X X X ..... ive years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect (a) in New Zealand : for any income year beginning on or after 1 April in the calendar year next following that on which the notice of termination is given; (b) in India : for any previous year (as defined in the Income-tax Act, 1961) beginning on or after 1 April in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omestic requirements as required by Article 2 of the said Protocol : NOW, THEREFORE, in exercise of the powers conferred under section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Protocol shall be given effect to in the Union of India. Annexure Protocol to the Convention between the Government of the Republic of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ragraph, shall not be deemed to have paid Indian tax in respect of such income where the competent authority of New Zealand considers, after consultation with the competent authority of India, that it is inappropriate to do so having regard to : (a) whether any arrangements have been entered into by any person for the purpose of taking advantage of paragraph 3 of Article 23 for the benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... derived on or after the 1st day of the month following the date on which this Protocol enters into force. DONE at New Delhi in duplicate this the Twenty-ninth day of August, One Thousand Nine Hundred Ninety-six in the Hindi and the English languages, both texts being equally authentic. In case of divergence between the two texts, the English text shall be the operative one. Notification : No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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