Notification No. 24/2023, dated 03-05-2023
The Government of the Republic of India and the Republic of Chile signed an Agreement and Protocol for the elimination of double taxation and the prevention of fiscal evasion and avoidance with respect to taxes on income (DTAA) in Chile on the 9th day of March 2020.
Now, in the exercise of the powers conferred by section 90(1), the Central Government has notified all the provisions of said Agreement and Protocol.
The provisions of the Agreement shall have effect in India in respect of income derived in any fiscal year beginning on or after the first day of April next following the date on which the Agreement enters into force, i.e., 19-10-2022.
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