P&H HC Quashes Case over Allegations Against Judge, Orders Police Awareness on S.215 BNSS  ||  Chhattisgarh HC: Scheduled Tribe Persons Can Voluntarily Choose to be Governed by Hindu Marriage Act  ||  Kerala HC: Intra-Court Appeal Maintainable Against Ex Parte Ad Interim Orders Affecting Remedies  ||  Kerala HC: Failure To Record Victim’s Intellectual Disability isn’t Fatal if Competent to Testify  ||  Calcutta HC Reduces Man's Sentence, Holding Bamboo Stick or Rod Not A Weapon Likely To Cause Death  ||  Kerala HC: Siblings Cannot Claim Compensation for ‘Loss of Love’ in Motor Accident Death Cases  ||  Gujarat HC: Judicial Fixation of Standard Rent Inapplicable to New Construction After 2001 Amendment  ||  Orissa HC: 60-Day Disposal of DV Act Plea May Not be Practical but Long Adjournments Must be Avoided  ||  Madras HC: Minister Regupathy Gave a Mischievous Political Twist to the Thiruparankundram Issue  ||  Jharkhand HC Cautions Officers, Says Citing Proposed SLP in SC to Delay Compliance is ‘In Bad Faith’    

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