Direct Tax Avoidance Agreements

UGANDA

Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries - With Uganda

Whereas the annexed Convention between the Government of the Republic of India and the Government of Uganda for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 27th August, 2004, on the notification by both the Contracting States to each other, under article 29 of the said Convention of the completion of the procedures required by their respective laws for bringing into force of the said Convention;

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 Convention shall be given effect to in the Union of India.

Notification No. GSR 666(E), Dated 12-10-2004

Annexure

Convention between the Government of the Republic of India
and the Government of the Republic of Uganda for the
advoidance of double taxation and the prevention of
fiscal evasion with respect to taxes on income

The Government of the Republic of India and the Government of the Republic of Uganda, desiring to conclude a Convention 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 Convention shall apply to persons who are residents of one or both of the Contracting States: