Article 1 - Persons Covered - Botswana

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 18 th June, 2008 (INCOME TAX) S.O. 1494(E).- Whereas an Agreement between the Government of the Republic of India and the Government of the Republic of Botswana for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed in India on the 8th day of December, 2006; And whereas the date of entry into force of the said agreement is the 30th day of January, 2008, being the date of receipt of the letter of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with paragraph 2 of Article 30 of the said Agreement; And whereas sub-paragraph (b) of paragraph 3 of Article 30 of the said Agreement provides that the provisions of the said agreement shall have effect in India in respect of the income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; 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 annexed hereto shall be given effect to in the Union of India with effect from the 1st day of April, 2009. [Notification No. 70/2008-FTD/F. No. 501/2/99-FTD] POONAM DUTT, Jt. Secy. ANNEXURE Agreement between the Government of the Republic of India and the Government of the Republic of Botswana 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 Republic of Botswana, desiring to conclude an Agreement 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 co-operation between the two countries, have agreed as follows: ARTICLE 1 PERSONS COVERED This Agreement shall apply to persons who are residents of one or both of the Contracting States.