Income Tax - Amendment of DTAA - United Kingdom of Great Britain and Northern Ireland

Notification No. 10/2014/F. No. 505/3/1986-FTD-I, dated 10^th February, 2014

S.O. 372 (E). — Whereas, the Protocol (hereinafter referred to as the said Protocol) amending the convention between the Government of the Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital which was signed at London on the 30th October, 2012.

2. And whereas, the date of entry into force of the said protocol amending the Convention is the 27th day of December, 2013, being the date of later of the notifications of completion of the procedures as required by the respective laws for entry into force of the said Protocol amending the Convention, in accordance with the provisions of Article X of the said Protocol.

3. 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 said Protocol as set out in the Annexure hereto, shall be given effect to in the Union of India with effect from the 27th day of December, 2013.

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Source: Income Tax - India.