AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF MALTA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME: Section 90 of the Income-tax Act, 1961

No: 1566 Dated: Aug, 05 2014

The Central Govt. hereby directs that all the provisions of said Agreement and the Protocol between the Govt. of the Republic of India and the Govt. of Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, as set out in the Annexure hereto, shall be given effect to in the Union of India with effect from the 1st day of April, 2015.