UK/INDIA DOUBLE TAXATION CONVENTION SIGNED 25 JANUARY 1993 Entered into force 25 October 1993 Effective in United Kingdom from 1 January 1994 in respect of petroleum revenue tax, from 1 April 1994 for corporation tax and from 6 April 1994 for income tax and capital gains tax Effective in India from 1 January 1994
Double Taxation Agreements are reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO.
CONTENTS Article 1 (Scope of the Convention) Article 2 (Taxes covered) Article 3 (General definitions) Article 4 (Fiscal domicile) Article 5 (Permanent establishment) Article 6 (Income form immovable property) Article 7 (Business profits) Article 8 (Air transport) Article 9 (Shipping) Article 10 (Associated enterprises) Article 11 (Dividends) Article 12 (Interest) Article 13 (Royalties and fees for technical services) Article 14 (Capital gains) Article 15 (Independent personal services) Article 16 (Dependent personal services) Article 17 (Directors’ fees) Article 18 (Artistes and athletes) Article 19 (Governmental remuneration and pensions) Article 20 (Pensions and annuities) Article 21 (Students and trainees) Article 22 (Teachers) Article 23 (Other income) Article 24 (Elimination of double taxation) Article 25 (Partnerships) Article 26 (Non-discrimination) Article 27 (Mutual agreement procedure) Article 28 (Exchange of information) Article 29 (Diplomatic and consular officials) Article 30 (Entry into force) Article 31 (Termination) Exchange of notes
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 The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India; Desiring to conclude a new Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains; Have agreed as follows: Article 1 Scope of the Convention (1) This Convention shall apply to persons who are residents of one or both of the Contracting States. (2) This Convention extends to the territory of each Contracting State, including its territorial sea, and to those areas of the exclusive economic zone or the continental shelf adjacent to the outer limit of the territorial sea of each State over which it has, in accordance with international law, sovereign rights for the purpose of exploration and exploitation of the natural resources of such areas, and references in this Convention to the Contracting State or to either of them shall be construed accordingly.
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Article 2 Taxes covered (1) The taxes which are the subject of this Convention are: (a) in the United Kingdom: (i) the income tax; (ii) the corporation tax; (iii) the capital gains tax; and (iv) the petroleum revenue tax; (hereinafter referred to as "United Kingdom tax");
(b) in India: the income-tax including any surcharge thereon; (hereinafter referred to as "Indian tax"). (2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the taxes of that Contracting State referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.
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Article 3 General definitions (1) In this Convention, unless the context otherwise requires: (a) the term "United Kingdom" means Great Britain and Northern Ireland; (b) the term "India" means the Republic of India; (c) the term "tax" means United Kingdom tax or Indian tax, as the context requires but shall not include any amount which is payable in respect of any default or omission in relation to...
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