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Schedule

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. ICONVENTION 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
  2. Article 1Scope of the Convention
  3. Article 2Taxes covered
  4. Article 3General definitions
  5. Article 4Fiscal domicile
  6. Article 5Permanent establishment
  7. Article 6Income from immovable property
  8. Article 7Business profits
  9. Article 8Air transport
  10. Article 9Shipping
  11. Article 10Associated enterprises
  12. Article 11Dividends
  13. Article 12Interest
  14. Article 13Royalties and fees for technical services
  15. Article 14Capital gains
  16. Article 15Independent personal services
  17. Article 16Dependent personal services
  18. Article 17Directors' fees
  19. Article 18Artistes and athletes
  20. Article 19Governmental remuneration and pensions
  21. Article 20Pensions and annuities
  22. Article 21Students and trainees
  23. Article 22Teachers
  24. Article 23Other income
  25. Article 24Elimination of double taxation
  26. Article 25Partnerships
  27. Article 26Non-discrimination
  28. Article 27Mutual agreement procedure
  29. Article 28Exchange of information
  30. Article 29Diplomatic and consular officials
  31. Article 30Entry into force
  32. Article 31Termination
  33. IIEXCHANGE OF NOTES