Article 1 - Personal Scope - Ireland

MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 20 th February, 2002 NOTIFICATION INCOME TAX G.S.R. 105(E)- Whereas the annexed Convention between the Government of the Republic of India and the Government of Ireland for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income and capital gains has entered into force on 26th December, 2001, thirty days after the receipt of the later of the notifications by both the Contracting States to each other of the completion of the procedure required by their respective laws, as required by 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. [Notification No. 45/2002 (F. No. 503/6/99-FTD)], Convention between the Government of the Republic of India and the Government of Ireland for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income and capital gains. The Government of the Republic of India and the Government of Ireland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains and with a view to promoting economic co-operation between the two countries, have agreed as follow: ARTICLE 1 PERSONAL SCOPE This Convention shall apply to persons who are residents of one or both of the Contracting States.