MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th August, 2017
S.O. 2826(E).—Whereas the Protocol amending the Agreement, signed at Ha Noi on the 7th day of September, 1994, between the Government of the Republic of India and the Government of the Socialist Republic of Viet Nam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, was signed at Ha Noi, Viet Nam on the 3rd day of September, 2016 (hereinafter referred to as the “the said Protocol”);
And whereas the date of entry into force of the said Protocol is the 21st day of February, 2017, being the date of the later of the notifications of the completion of domestic requirements for the entry into force of the said Protocol, in accordance with Article 3 of the said Protocol;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that all the provisions of the said Protocol, as set out in the Annexure hereto, shall be given effect to in the Union of India.
[Notification No. 82/2017/ F.No.503/5/2009-FTD-II]
RAJAT BANSAL, Jt Secy.