Article 1 - Personal scope - Vietnam

MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 28th April, 1995 NOTIFICATION INCOME-TAX G.S.R. 369(E). Whereas the annexed Agreement between the Government of Republic of India and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 2nd day of February, 1995, after the notification by both the Contracting States to each other of the completion of the procedures required under their laws for bringing into force of the said Agreement in accordance with 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), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. ANNEXEURE Agreement between The Republic of India and The Socialist Republic of Vietnam for the avoidance of Double Taxation and The Prevention of Fiscal Evasion with respect to Taxes on Income The Government of Republic of India and The Government of the Socialist Republic of Vietnam 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: ARTICLE 1 PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States.