Article 1 - Personal scope - Uganda

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 12 th October, 2004 (INCOME-TAX) G.S.R. 666(E).- Whereas the annexed Convention between the Government of the Republic of India and the Government of Uganda for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 27th August, 2004, on the notification by both the Contracting States to each other, under article 29 of the said Convention of the completion of the procedures required by their respective laws for bringing into force of the said 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. ANNEXURE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE ADVOIDANCE OF DOUBLE TAXATION AND FOR 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 Uganda, 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: