Article 1 - Persons Covered - Austria

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 20th September, 2001 INCOME-TAX G.S.R. 682(E) . Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, shall enter into force on 5th September, 2001, thirty days after the exchange of Instrument of Ratification as required by paragraph 2 of Article 28 of the said Convention; 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 said Convention shall be given effect to in the Union of India. ANNEXURE Convention between the government of the republic of India and the government of the republic of Austria 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 Republic of Austria, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows : ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States.