Section 90 of the Income-tax Act, 1961-
Double Taxation Agreement- Agreement for Avoidance of Double Taxation and
Prevention of Fiscal Evasion with Foreign Countries- Malaysia
Notification No. 7/2013, [F. No.
506/123/84-FTD-II], dated 29.01.2013
Whereas the
annexed Agreement between the Government of the Republic of India and the
Government of Malaysia for the avoidance of double taxation and the prevention
of fiscal evasion with respect to taxes on income (hereinafter referred to as
"DTAA") signed on the 9th day of May, 2012 shall enter into force on
the 26th day of December, 2012, 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 DTAA, in accordance with
Article 30 of the said DTAA.
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 DTAA annexed hereto shall be given effect to in the Union of India in
accordance with Article 30 of the said DTAA with effect from the 1st day of
April, 2013.
AGREEMENT
BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF MALAYSIA
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH
RESPECT TO TAXES ON INCOME
The Government
of the Republic of India and the Government of Malaysia, desiring to conclude an
Agreement for the avoidance of double taxation and the prevention of fiscal
evasion with respect to taxes on income and with a view to promoting economic
cooperation between the two countries, have agreed as follows:
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