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Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Malaysia

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 29-1-2013

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 26:h 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 full notice is available for download here

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