Protocol

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..... this Agreement shall become effective from the date on which such a Member State introduces a proper Direct Tax Structure and notifies the SAARC Secretariat to this effect. Further that in the event of a conflict between the provisions of this Limited Multilateral Agreement and that of any bilateral Double Taxation Avoidance Agreement between the Member States, the provisions of the Agreement sign .....

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..... x imposed under the Income Tax Act, 2058 6. In Pakistan Taxes on Income 7. In Sri Lanka Income tax including the income tax based on the turnover of enterprises licensed by the Board of Investment Schedule III Competent Authority The term Competent Authority means : 1. In Bangladesh National Board of Revenue or its authorized representative 2. In Bhutan The Ministry of Finance or its authorized re .....

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