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Double Tax Agreements

The Role of Double Tax Agreements

India

1986 Agreement

Status: In force
Signed: 17 October 1986
In force: 3 December 1986
Effective: In New Zealand: From the income year beginning 1 April 1987.
In India: From any "previous year" beginning 1 April 1987. (refer Article 28)
Legislation: Double Taxation Relief (India) Order 1986

Protocol to the 1986 Agreement

Status: In force
Signed: 29 August 1996
In force: 9 January 1997
Effective: From 1 February 1997 (refer Article 3)
Legislation: Double Taxation Relief (India) Order 1986, Amendment No. 1

Second Protocol to the 1986 Agreement

Status: In force
Signed: 21 June 1999
In force: 17 December 1999
Effective: In New Zealand: From the income year beginning 1 April 2000.
In India: For any "previous year" (as defined in the Income-tax Act, 1961) beginning on or after 1 April 2000.
Legislation: Double Taxation Relief (India) Amendment Order 1999

 

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