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HMRC internal manual

Double Taxation Relief Manual

India: Agreements in Force

Title 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
   
Signed 25 January 1993
Statutory Instrument number SI 1993 No. 1801
Entered into force 25 October 1993
Has effect from Effective in United Kingdom from 1 January 1994 in respect of petroleum revenue tax, from 1 April 1994 for corporation tax and from 6 April 1994 for income tax and capital gains tax. Effective in India from 1 January 1994.

 

Protocols amending the 1993 convention

Title PROTOCOL AMENDING 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
   
Signed 30 October 2012
Statutory Instrument number SI 2013 No. 3147
Entered into force 27 December 2013
Has effect from Effective 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:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2014;

(ii) in respect of corporation tax, for any financial year beginning on or after 1st April 2014;

(iii) in respect of petroleum revenue tax, for any chargeable period beginning on or after 1st January 2014.