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Annexure 1

India’s Tax Treaties – Comprehensive and Limited (L)

Country

GSR NO.

DATE

Afghanistan

L

514 (E)

30.09.75

 

Australia

60 (E)

22.01.92

 

Austria

271/2001

20.9.2001

 

Bangladesh

758 (E)

08.09.92

 

Belarus

392 (E)

17.07.98

 

Belgium

632 (E)

31.10.97

 

Brazil

381 (E)

31.03.92

 

Bulgaria

205 (E)

09.05.96

 

Bulgaria

L

184 (E)

15.04.77

 

Canada

28 (E)

15.01.98

 

China

331 (E)

05.04.95

 

Cyprus

805 (E)

26.12.95

 

Czechoslovakia

L

286 (E)

03.06.80

 

Check Republic

811 (E)

08.12.99

 

Denmark

853 (E)

25.09.89

Ethiopia

L

8 (E)

04.01.78

as corrected by 159(E) dt.2.3.1978

Finland

786 (E)

20.11.84

(amended by notifi-cation no.10671 dt.13.8.1998)

France

No.9601

6.09.1994

as amended by 650 (E) dt. 10.7.2000

Germany

836 (E)

29.11.96

Greece

394

17.03.67

Hashemite kingdom of Jordan

810 (E)

08.12.99

Hungary

282 (E)

13.03.87

Indonesia

77 (E)

04.02.88

Iran

L

284 (E)

28.05.73

Israel

256 (E)

26.06.96

Italy

189 (E)

25.04.96

 

Japan

101 (E)

01.03.90

as amended by 650 (E) dt.16.8.2000

Kazakistan

633 (E)

31.10.97

Kenya

665 (E)

20.08.85

Korea

111 (E)

26.09.86

as amended by 986 (E) dt.20.12.1990

Kyrgyz Republic   34/2001
7.2.2001
 

Kuwait

L

302 (E)

31.03.83

Lebanon

L

1552 & 1553

28.06.69

Libyan Arab Jamahiriya

22 (E)

01.07.82

Malaysia

167 E

01.04.77

Malta

761 (E)

22.11.95

Mauritius

920 (E)

06.12.83

Mongolia

635 (E)

16.09.96

Morocco

245(E)

15.3.2000

Namibia

196 (E)

08.03.99

Nepal

1146(E)

05.12.88

Netherlands

382 (E)

27.03.89

as amended by 693 (E) dt.30.8.99

New Zealand

314 (E)

27.03.87

27.03.87as amended by 477(E) dt. 21.4.1988 and 37 (E) dated 12.1.2000

Norway

756 (E)

09.09.87

Oman

563 (E)

23.09.97

Oman

L

313 (E)

27.03.85

Pakistan

L

792 (E)

29.08.89

People’s Democratic Republic of Yemen

L

857 (E)

12.08.98

Philippines

173 (E)

02.04.96

Poland

72 (E)

12.02.90

Portuguese Republic

542(E)

16.06.00

as corrected by 673(E) dt.25.8.2000

Qatar

96 (E)

8.02.2000

Romania

80 (E)

08.02.88

Russian Federation

507 (E)

21.08.98

Russian Federation

L

943 (E)

23.12.76

as modified by 419 (E) dt.31.5.84 and
952 (E) dt.30.12.92

Saudi Arabia

L

950 (E)

29.12.92

Singapore

610 (E)

08.08.94

South Africa

198 (E)

21.04.98

Spain

356 (E)

21.04.95

Sri Lanka

342 (E)

19.04.83

Sweden

705 (E)

17.12.97

Switzerland

357 (E)

21.04.95

as ammended by 35 dt.7.02.2001

Syria

508 (E)

25.06.85

 

Tanzania

559 (E)

16.10.81

Thailand

915 (E)

27.06.86

Trinidad & Tobago

720(E)

26.10.99

Turkey

74 (E)

03.02.97

Turkmenistan

567 (E)

25.09.97

 

United Arab Emirates

710 (E)

18.11.93

United Arab Emirates

L

969 (E)

08.11.89

United Arab Republic

2363

30.09.69

United Kingdom of Great Britain

91 (E)

11.02.94

 

United States of America

990 (E)

20.12.90

Uzbekistan

790 (E)

13.11.96

Vietnam

369 (E)

28.04.95

as amended by 9860 dt.12.9.95

Yemen Arab Republic

L

2(E)

01.01.87

 

Zambia

39 (E)

18.01.84

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