DT9550 - India: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland 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 and Capital Gains
Signed: 25 January 1993
Statutory Instrument number: SI 1993 No. 1801
Entered into force: 25 October 1993
Has effect:
- in India, from 1 January 1994
- in the UK, in respect of income tax and capital gains tax, from 6 April 1994; in respect of corporation tax, from 1 January 1994; in respect of petroleum revenue, from 1 April 1994
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/india-tax-treaties
Protocols amending the 1993 convention
Title: Protocol Amending the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland 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 and Capital Gains
Signed: 30 October 2012
Statutory Instrument number: SI 2013 No. 3147
Entered into force: 27 December 2013
Has effect:
- in both countries, in respect of taxes withheld at source, from 27 December 2013
- in India, in respect of all other taxes, from 27 December 2013
- in the UK, in respect of income tax and capital gains tax, from 6 April 2014; in respect of corporation tax, from 1 April 2014; in respect of petroleum revenue tax from, 1 January 2014