CONVENTION BETWEEN THE REPUBLIC OF INDIA AND THE KINGDOM OF THE NETHERLANDS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITALNotification No. G.S.R. 382(E), dated 27th March, 1989.
Whereas the annexed Convention between the Government of the Republic of India and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has come into force on 21st day of January, 1989, after the notification by both the Contracting States to each other of the completion of procedures required under their laws for bringing into force of the said Convention in accordance with paragraph 1 of Article 29 of the said Convention ;
Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), and section 44A of the Wealth-tax Act, 1957 (27 of 1957), the Central Government hereby directs that all the provisions of the said Convention shall be given effect to in the Union of India.
For the full text of the convention see the ANNEXURE at:
Agreement for avoidance of double taxation and prevention of fiscal evasion with Netherlands