Article 1 - Persons Covered - Ethiopia

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21 st February, 2013 (INCOME-TAX) S.O.418(E)- Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Federal Democratic Republic of Ethiopia for the Avoidance of Double Taxation and the Prevention of fiscal evasion with respect to taxes on income signed in Addis Ababa on the 25 th May, 2011 shall come into force on the 15 th day of October, 2012, being the date of later of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with Article 30 of the said Agreement. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby notifies that all the provisions of the said Agreement annexed hereto shall be given effect to in the Union of India with effect from the 1 st day of April, 2013. [ Notification No. 14/2013/ FT TR-II/F. No. 503/01 /1996-FT TR-II] K. RAMALINGAM, Jt. Secy., AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA 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 the Federal Democratic Republic of Ethiopia, 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 This Agreement shall apply to persons who are residents of one or both of the contracting States.