Article 1 - Personal scope - Malta (Old - Effective upto 1-4-2015)

MALTA Malta - Convention for avoidance of double taxation and prevention of fiscal evasion with Malta Whereas the annexed Agreement between the Government of the Republic of India and the Republic of Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on 8th February, 1995, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with paragraph 1 of 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. SO 761(E), dated 22-11-1995 . Annexure Agreement between the Republic of India and Malta 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 Malta Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows : CHAPTER I - SCOPE OF THE AGREEMENT Article 1 - Personal scope - This Agreement shall apply to persons who are residents of one or both of the Contracting States.