Treaties

 

Country  Summary  Signature  Entry into Force  Effective Date  Status 
Bilateral Double Taxation Avoidance Agreements
United Arab Emirates  Double Tax Avoidance Agreement 17-Oct-17 21-Jun-18 01-Jan-17 In Force 
India Air Transport Agreement between Maldives and India 11-Apr-16 01-Aug-16 01-Jan-17 In Force 
Bangladesh  Double Tax Avoidance Agreement 23-Dec-21 Awaiting Notification  Awaiting Notification  To be Enforced 
Multilateral Double Taxation Avoidance Agreement 
SAARC SAARC Limited Multilateral Agreement on Avoidance of Double Taxation 13-Nov-05 19-Apr-10 01-Jan-12 In Force 
SAARC Amendment to SAARC Limited Multilateral Agreement on Avoidance of Double Taxation 13-Nov-05 19-Apr-10 01-Jan-12 In Force 
Tax Information Exchange Agreements 
India  Agreement for Exchange of Information with Respect to Taxes 11-Apr-16 01-Aug-16 01-Aug-16 In Force 
Mutual Administrative Assistance in Tax Matters 
Multilateral  Convention on Mutual Administrative Assistance in Tax Matters 11-Aug-21 01-Dec-21 01-Jan-22 In Force 
Multilateral Framework Agreement 
Multilateral  Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports   12-Aug-21 01-Dec-21 01-Jan-22 In Force 
Multilateral Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information  12-Aug-21 01-Dec-21 01-Jan-21 In Force 

For details regarding exemptions granted to non-resident airlines and shipping operators under Section 12(k) of the Income Tax Act, please click here.

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