Direct Tax Avoidance Agreements

Zambia

Convention for avoidance of double taxation and prevention of fiscal evasion with Zambia

Whereas the Government of the Republic of India and the Government of the Republic of Zambia have concluded a Convention as set out in the Annexure hereto, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income ;

And whereas all the requirements have been completed in India and Zambia as are necessary to give the said Convention the force of law in India and Zambia respectively, as required by paragraph (1) of article 29 of the said Convention ;

And whereas the diplomatic notes to this effect have been exchanged between the said two Governments, as required by paragraph (2) of article 20 of the said Convention ;

Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), 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 39(E), dated 18-1-1984.

Text of Annexed convention, dated 5-6-1981

The Government of the Republic of India and the Government of the Republic of Zambia desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows :

Chapter I - Scope of the Convention

ARTICLE 1 - Personal scope - This Convention shall apply to persons who are residents of one or both of the Contracting States.