Agreement between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes

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..... NCOME-TAX S. O. 166(E) - Whereas the annexed Protocol to the Convention between the Government of the Republic of India and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on 9th January, 1997 on the notification by both the Contracting States to each other of the compliance of the domestic .....

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..... respect of taxes on income done at Auckland on 17th October, 1986 (hereinafter referred to as "the Convention"). Have agreed that the following provisions shall form an integral part of the Convention : ARTICLE 1 Notwithstanding paragraph 3 of Article 23 of the Convention, a New Zealand resident deriving income from India, being income referred to in that paragraph, shall not be deeme .....

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..... cerned. ARTICLE 2 (1) The Contracting States shall notify each other that the domestic requirements for entry into force of this Protocol have been complied with. (2) This Protocol shall enter into force on the date of the later of the notifications referred to in paragraph (1) of this Article. ARTICLE 3 Article 1 of this Protocol shall apply to income derived on or after the 1st day of the m .....

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