Article 1 - Personal scope - Thailand (Old - Effective upto 31-3-2016)

DOUBLE TAXATION AVOIDANCE AGREEMENT WITH THAILAND NOTIFICATION NO. GSR 915(E), DATED 27-6-1986 A greement between the Government of India and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income WHEREAS the annexed Convention between the Government of the Republic of India and the Government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been ratified and the instruments of ratification exchanged as required by Article 28 of the said Convention on 13th March, 1986; 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 Convention shall be given effect to in the Union of India. ANNEXURE C onvention between the Government OF THE Republic of India and the Government of the Kingdom of Thailand 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 Kingdom of Thailand, Desiring to conclude a Convention 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 CONVENTION Article 1 : Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States.