Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries - Ethiopia

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 – Ethiopia

Notification No. 14/2013-FT&TR-II, [F.No.503/01/1996-FT&TR-II]/SO 418(E)], dated 21.02.2013

Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Federal Democratic Republic of Ethiopia for the Avoidance of Double Taxation and the Prevention of fiscal evasion with respect to taxes on income signed in Addis Ababa on the 25th May, 2011 shall come into force on the 15th day of October, 2012, being the date of later of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with Article 30 of the said Agreement.

Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that all the provisions of the said Agreement annexed hereto shall be given effect to in the Union of India with effect from the 1^st day of April, 2013.

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Source: Income Tax Department- India.