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TMI BlogPROTOCOLX X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the said Protocol amending the Agreement between the Government of the Republic of India and the Government of the Republic of Singapore for The Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income shall be given effect to in the Union of India with effect from the 1st day of August, 2005. PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE AND THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED IN INDIA ON 24TH JANUARY 1994 The Government of the Republic of Singapore and the Government of the Republic of India, Desiring to conclude a Protocol to amend the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 28), on a request made by a Contracting State, the Revenue Authority of the other Contracting State shall collect, and share with the first mentioned Contracting State, through its Competent Authority, whatever information that it is competent to obtain for its own purposes under its law. 2. Omitted vide NOTIFICATION NO. 18/2017 dated 23-03-2017 w.e.f. 01-04-2017 before it was read as ARTICLE 1 Paragraphs 4, 5 and 6 of Article 13 (Capital Gains) of the Agreement shall be deleted and replaced by the following: 4. Gains derived by a resident of a Contracting State from the alienation of any property other than those mentioned in paragraphs 1, 2 and 3 of this Article shall be taxable only in that State. ARTICLE 3 1. A resident of a Contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re shall be an inter-governmental group consisting of representatives of the revenue authorities of the two Contracting States which shall review the working of the provisions of this Protocol at least once a year or earlier at the request of either Contracting State and may make recommendations for improvements including improvements to the provisions of this Protocol. ARTICLE 6 Articles 1, 2, 3 and 5 of this Protocol shall remain in force so long as any Convention or Agreement for the Avoidance of Double Taxation between the Government of the Republic of India and the Government of Mauritius provides that any gains from the alienation of shares in any company which is a resident of a Contracting State shall be taxable only in the Contract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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