Article 1 - Personal scope - Kenya (Old - Effective upto 29-08-2017)

DOUBLE TAXATION AVOIDANCE AGREEMENT WITH KENYA NOTIFICATION NO. GSR 665(E), DATED 20-8-1985 C onvention between India and Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income WHEREAS the Government of India and the Government of Kenya have concluded a Convention, as set out in the Annexure hereto, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; AND WHEREAS all the requirements have been completed in India and Kenya as are necessary to give the said Convention the force of law in India and Kenya, respectively, as required by paragraph 1 of Article 30 of the said Convention; AND WHEREAS the diplomatic notes to this effect have been exchanged between the said two Governments, as required by paragraph 2 of Article 30 of the said Convention; NOW, THEREFORE, in exercise of the powers conferred by section 90 of the Income Tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Convention shall be given effect to in the Union of India. Convention between india and kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income The Government of India and the Government of the Republic of Kenya desiring to conclude a Convention to avoid double taxation and to prevent fiscal evasion with respect to taxes on income have agreed upon the following measures: Article 1 : Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States.