Entry into force of the UK/India Protocol to Double Taxation Agreement
Updated 6 January 2015
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1. Protocol to the Double Taxation Agreement between the UK and India
The Protocol was signed in London on 30 October 2012 and entered into force on 27 December 2013. You can read the Protocol on the legislation.gov website, or you can buy a copy from The Stationery Office.
Following the debate by the Ninth Delegated Legislation Committee of 27 November 2013, the draft Double Taxation Relief and International Tax Enforcement (India) Order 2013 was approved by Parliament on 2 December 2013.
1.1 Effect of the provisions of the Protocol
In both States:
- in the case of taxes withheld at source, in respect of amounts paid on or after 27 December 2013
In India:
- in respect of taxes levied for fiscal years beginning on or after 27 December 2013
In the United Kingdom:
- in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2014
- in respect of corporation tax, for any financial year beginning on or after 1st April 2014
- in respect of petroleum revenue tax, for any chargeable period beginning on or after 1st January 2014