Article 1 - Personal scope - Finland (Old - Effective upto 31-3-2011)

Finland 14. Convention for avoidance of double taxation with Finland Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Finland for the avoidance of double taxation with respect to taxes on income and on capital has come into force on the notification by both the Contracting States to each other of the compliance of the constitutional requirements, as required by 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. Notification : No. GSR 786(E), dated 20-11-1984 , as amended by Notification No. 10671 [F. No. 501/13/80-FTD], dated 13-8-1998 . Text of the annexed convention, dated 10-6-1983 The Government of the Republic of India and the Government of the Republic of Finland desiring to conclude a new Convention for the avoidance of double taxation with respect to taxes on income and on capital have agreed as follows : ARTICLE 1 - Personal scope - This Convention shall apply to persons who are residents of one or both of the Contracting States.