Article 1 - Personal Scope - Hashemite Kingdom of Jordan

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 8th December, 1999 (INCOME-TAX) G.S.R. 810 (E). Whereas the annexed convention between the Government of the Republic of India and the Government of the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the 16th day of October, 1999, in accordance with article 29 of the said Convention, thirty days after the receipt of the later of the notifications by both the Contracting States to each other of the completion of the procedures required by their respective laws for bringing into force 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 HASHEMITE KINGDOM OF JORDAN 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 Hashemite Kingdom of Jordan desiring to conclude a Convention 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 PERSONAL SCOPE This Convention shall apply to persons who are residents of one or both of the Contracting States.