Article 1 - Personal scope - Syria (Old - Effective upto 31-3-2009)

DOUBLE TAXATION AVOIDANCE AGREEMENT WITH SYRIA NOTIFICATION NO. G.S.R. 508(E), DATED 25-6-1985 A greement between the Government of the Republic of India and the Government of the SyrianArabRepublic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income WHEREAS the annexed agreement between the Government of India and the Government of the Syrian Arab Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the notification by both the Contracting States to each other of completion of the procedures required by their respective laws, as required by 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) 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 agreement shall be given effect to in the Union of India. ANNEXURE Agreement between the Government of the Republic of India and the Government of the SyrianArabRepublic 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 SyrianArabRepublic- 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 the Contracting States.