The Double Taxation Relief and International Tax Enforcement (India) Order 2013
The Schedule to this Order contains a Protocol (“the Protocol”) which amends the 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 Convention”). The Convention was scheduled to the Double Taxation Relief (Taxes on Income) (India) Order 1993 (S.I. 1993/1801). This Order brings the Protocol into effect.