Article 1 - Personal Scope - Slovenia

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, 31st May, 2005 (INCOME-TAX) G.S.R. 344(E)- Whereas the annexed Convention between the Government of the Republic of India and the Government of the Republic of Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 17th day of February, 2005, the day on which the Instruments of Ratification were exchanged by the representatives of the two Governments, under Article 28 of the said Convention, for the entry into force of this 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. 157/2005/F. No. 501/4/92-FTD] D.P. SENGUPTA Jt. Secy. ANNEXURE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of Slovenia and the Government of the Republic of India, desiring to conclude a Convention 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 cooperation between the two countries, 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.