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HMRC internal manual

Double Taxation Relief Manual

India: Agreement

The most recent comprehensive agreement (SI 1993/1801) entered into force on 25 October 1993 and has effect:

a) In the United Kingdom for

i) Income Tax and Capital Gains Tax from 6 April 1994,

ii) Corporation Tax from 1 April 1994,

iii) Petroleum Revenue Tax from 1 January 1994.

b) In India from 1 April 1994.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force India” will provide a link to the treaty.

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