Protocol Amending The Convention Between The Government Of
The Republic Of India And The Government Of Japan For The Avoidance Of Double
Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income
CBDT Notification No.102/2016 [F. No. 506/69/81-FTD-I] / SO 3346(E)
Whereas the annexed Protocol amending the Convention between the Government of the Republic of India and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [hereinafter referred to as said “Protocol”] shall enter into force on the 29th day of October, 2016 in accordance with paragraph 1 of Article 4 of the said Protocol;
Now, therefore, in exercise of the powers conferred by Section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of said Protocol amending the Convention between the Government of the Republic of India and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income shall be given effect to in the Union of India with effect from the 29th day of October, 2016.
A copy of the said Protocol can be downloaded here - link
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