Article 1 - Personal scope - UAR (Egypt)

MINISTRY OF FINANCE (Department of Revenue and Insurance ) NOTIFICATION New Delhi, the 30th September, 1969 (INCOME-TAX) G.S.R. 2363(E) Whereas the annexed Convention between the Government of India and the Government of the United Arab Republic for the avoidance of double taxation with respect to taxes on income has been ratified and the instruments of ratification exchanged, as required by article XXIX of the said Convention ; 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 CONVENTION BETWEEN THE GOVERNMENT OF INDIA AND THE GOVERNMENT OF THE UNITED ARAB REPUBLIC FOR THE AVOIDANCE OP DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME The Government of India and the Government of the United Arab Republic, desiring to conclude a Convention for the avoidance of double taxation 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.