Article 1 - Persons covered - Sudan

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st November, 2004 (INCOM -TAX) G.S.R. 723(E)- Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic of the Sudan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 15th day of April, 2004 on date of receipt of the later of the notifications by both the Contracting States to each other, under Article 29 of the said Agreement of the completion of the procedures required by the respective laws for the entry into force of this 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. 271/2004/F. No.501/1/97-FTD] POONAM DUTT, Jt. Secy. ANNEXURE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF THE SUDAN 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 the Republic of the Sudan 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 cooperation between the two countries, have agreed as follows : ARTICLE 1 PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States.