International treaty

India: tax treaties

Tax treaties and related documents between the UK and India.

Documents

2013 UK-India Protocol to Double Taxation Agreement - in force

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India-UK MOU on Article 27 Mutual Agreement Procedure - in force

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1993 India-UK Double Taxation Convention - in force

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Details

Protocol to the 1993 Double Taxation Convention

The Protocol amending the 1993 Double Taxation Convention entered into force on 27 December 2013. It’s effective in India from 27 December 2013 and in the UK from:

  • 27 December 2013 for taxes withheld at source
  • 1 January 2014 for Petroleum Revenue Tax
  • 1 April 2014 for Corporation Tax
  • 6 April 2014 for Income Tax and Capital Gains Tax

MOU on Article 27 Mutual Agreement Procedure

The memorandum of understanding on the 1993 Double Taxation Convention’s arbitration process was signed and agreed on 19 March 2004.

1993 UK Double Taxation Convention

The Double Taxation Convention entered into force on 25 October 1993.

The convention is effective in India from 1 January 1994 and in the UK from:

  • 1 January 1994 for Petroleum Revenue Tax
  • 1 April 1994 for Corporation Tax
  • 6 April 1994 for Income Tax and Capital Gains Tax
Published 8 January 2014