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..... l was signed at New Delhi on the 8th day of February, 2006; And whereas the State Union of Serbia and Montenegro was disintegrated into two independent States after Montenegro's formal declaration of independence on 3rd June, 2006 and Serbia formal declaration of independence on 5th June, 2006; And whereas the Government of Republic of Montenegro has adopted the said Convention in accordance .....

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..... on or after the first day of April in the Calendar year next following the year in which the Convention enters into force; Now, therefore in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 44A of the Wealth-Tax Act, 1957 (27 of 1957), the Central Government hereby directs that all the provisions of the said Convention shall be given effect to i .....

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