Article 1 - Persons Covered - Malaysia

MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 29 th January, 2013 NOTIFICATION INCOME TAX S.O. 284(E).- 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 th 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. Notification No. 7/2013/F. No. 506/123/84-FTD-II] K. RAMALINGAM, Jt. Secy. 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 Government of the Republic of India and the Government of Malaysia, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries, have agreed as follows: Article 1 PERSONS COVERED 1. This Agreement shall apply to persons who are residents of one or both of the Contracting States.