Article 1 - Personal Scope - Kyrgyz Republic

MINISTRY OF FINANCE (Department of Revenue) (FOREIGN TAX DIVISION) NOTIFICATION New Delhi, the 7th February, 2001 INCOME-TAX G.S.R. 75 (E).- Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Kyrgyz Republic for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income has come into force on the 10th January, 2001, thirty days after the date of receipt of the latter of the notifications by the Contracting States to each other of the completion of the procedure required by the respective laws for the entry into force of this Agreement in accordance with Article 29 of the said Agreement. 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 Agreement shall be given effect to in the Union of India. [Notification No. 34/F.No. 503/7/95-FTD] VIJAY MATHUR, Jt. Secy. ANNEXURE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE KYRGYZ REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND FOR THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of India and the Government of the Kyrgyz Republic desiring to conclude an Agreement 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 co-operation between the two countries have agreed as follows : Article 1 PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States.