Article 1 - Personal scope - Norway (Old - Effective upto 31-3-2012)

NORWAY Convention for avoidance of double taxation and prevention of fiscal evasion with Norway Whereas the annexed Convention between the Republic of India and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force in the year one thousand nine hundred and eighty-six, being the year in which it was signed, on the notification by both the Contracting States to each other of the completion of the procedures required under their laws, as required by paragraph (1) of article 31 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 44A of the Wealth-tax Act, 1957 (27 of 1957), 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. Notification : No. GSR 756(E), dated 9-9-1987 . TEXT OF ANNEXED CONVENTION, DATED 31-12-1986 The Government of the Republic of India and the Government of the Kindgom of Norway desiring to conclude a Convention for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital, 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.