Direct Tax Avoidance Agreements

Syrian Arab republic

NOTIFICATION

(INCOME-TAX)

New Delhi the 30 March 2009

S.O. 884(E) - Whereas the annexed Agreement and Protocol between the Government of the Republic of India and the Government of the Syrian Arab Republic for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income signed in India on the 18th day of June, 2008 shall come into force on the 10 day of November 2008, being the date of receipt of later of the notification after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with Article 29 of the said Agreement.

Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Agreement and Protocol annexed hereto shall be given effect to in the Union of India with effect from the 1st day of April, 2009.

[F. No.503/7/2005-FTD-II]

Notification No. 33/2009-FTD-II

K. Ramalingam

Joint Secretary to the Government of India

ANNEXURE

AGREEMENT

BETWEEN

THE GOVERNMENT OF

THE REPUBLIC OF INDIA

AND

THE GOVERNMENT OF

THE SYRIAN ARAB REPUBLIC

for

the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income

PREAMBLE

The Government of the Republic of India and the Government of the Syrian Arab Republic, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and with a view to promoting economic cooperation between the two countries, have agreed as follows:

Article 1

PERSONAL SCOPE

This Agreement shall apply to persons who are residents of one or both of the Contracting States.