TMI BlogSECTION 90 OF THE INCOME-TAX ACT, 1961 - DOUBLE TAXATION AGREEMENT - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - UAE - AMENDMENT IN NOTIFICATION NO. GSR 710(E), DATED 18-11-1993X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereinafter referred to as "Protocol") signed on the 16 th day of April, 2012 shall enter into force on the 12 th day of March, 2013, being the date of the later of the notifications after completion of the procedures as required by the laws of the respective countries for the entry into force of the Protocol, in accordance with Article 2 of the said Protocol. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby directs that all the provisions of the Protocol annexed hereto shall be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Agreement. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting States shall notify each other in writing through diplomatic channel of the completion of their domestic requirements for the entry into force of this Protocol. The Protocol, which shall form an integral part of the Agreement, shall enter into force on the date of the last notification, and thereupon shall have effect from the date of entry into force of this Protocol. IN WITNESS WHEREOF the undersigned, duly authorised, have signed this Protocol. DONE in duplicate at Abu Dhabi, United Arab Emirates this 16th day of April, 2012, in the Hindi, Arabic and English languages, all texts equally authentic, the English text to be the operative one in case of any doubt. - Notification Tax Management India - taxmanagementindia - taxmana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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