SC: Cheque Dishonour Complaint Can't be Quashed Pre-Trial if Sec 138 NI Act Conditions Met  ||  SC: Personal Hearing Not Required Before Banks Declare Account ‘Fraud’  ||  Supreme Court Faults UCO Bank For Attempt to Stall Employee’s VRS Through Show Cause Notice  ||  SC: PwD Post in Unreserved Category Can be Filled by SC/ST/OBC Candidates With Disabilities  ||  Delhi HC: FSSAI Has No Authority to Regulate Animal Feed  ||  Gauhati HC: Adult Son Pursuing Studies is Not Entitled to Maintenance under Section 125 CrPC  ||  Cal HC Upholds Divorce, Rules False Cases by Wife And 17-Year Separation Constitute Mental Cruelty  ||  Supreme Court: Calling Someone ‘Bastard’ In Heated Exchange Isn’t Obscenity under IPC Section 294  ||  Supreme Court: Even a Single Tainted Public Work Award Violates Article 14  ||  Supreme Court Upholds Lease Cancellation, Denies Relief for Failure to Develop Allotted Land    

Notification of provision of Agreement and Protocol entered between India and Chile- (Ministry of Finance ) (03 May 2023)

MANU/CBDT/0026/2023

Direct Taxation

Whereas, an Agreement and Protocol between the Government of the Republic of India and the Government of the Republic of Chile for the elimination of double taxation and the prevention of fiscal evasion and avoidance with respect to taxes on income, was signed at Chile on the 9th day of March, 2020, as set out in the Annexure to this notification (hereinafter referred to as the Agreement and Protocol);

And whereas, the said Agreement and Protocol entered into force on the 19th day of October, 2022, being the date of the later of the notifications of the completion of the procedures required by the respective laws of the Contracting States for entry into force of the said Agreement and Protocol, in accordance with paragraph 1 of Article 30 of the said Agreement;

And whereas, sub-paragraph (a) of paragraph 2 of Article 30 of the said Agreement provides that the provisions of the Agreement shall have effect in India in respect of income derived in any fiscal year beginning on or after the first day of April next following the date on which the Agreement enters into force;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that all the provisions of said Agreement and Protocol, as annexed hereto, shall be given effect to in the Union of India.

Tags : PROVISIONS   AGREEMENT   PROTOCOL  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved