TMI BlogPROTOCOLX X X X Extracts X X X X X X X X Extracts X X X X ..... ts that all the provisions of the said Protocol amending the Agreement between the Government of the Republic of India and the Government of the Republic of Singapore for The Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income shall be given effect to in the Union of India with effect from the 1st day of August, 2005. PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE AND THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED IN INDIA ON 24TH JANUARY 1994 The Government of the Republic of Singapore and the Government of the Republic of India, Desiring to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RE --------------------- Notes:- 1. Omitted vide Notification No. 47/2011, Dated 1-9-2011 , before it was read as:- ARTICLE 2 With regard to the Article on Exchange of Information (Article 28), on a request made by a Contracting State, the Revenue Authority of the other Contracting State shall collect, and share with the first mentioned Contracting State, through its Competent Authority, whatever information that it is competent to obtain for its own purposes under its law. 2. Omitted vide NOTIFICATION NO. 18/2017 dated 23-03-2017 w.e.f. 01-04-2017 before it was read as ARTICLE 1 Paragraphs 4, 5 and 6 of Article 13 (Capital Gains) of the Agreement sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 or Indian ₹ 50,00,000 in the respective Contracting State as the case may be, in the immediately preceding period of 24 months from the date the gains arise. (Explanation:- The cases of legal entities not having bona fide business activities shall be covered by Article 3.1 of this Protocol.) ARTICLE 5 It is agreed that there shall be an inter-governmental group consisting of representatives of the revenue authorities of the two Contracting States which shall review the working of the provisions of this Protocol at least once a year or earlier at the request of either Contracting State and may make recommendations for improvements including improvements to the provisions of this Protocol. ARTICLE 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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