Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

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 to Article 28 of the agreement.
Legislation: Double Taxation Relief (India) Order 1986 (New Zealand Legislation website)

Protocol to the 1986 agreement

Status: In force
Signed: 29 August 1996
In force: 9 January 1997
Effective: From 1 February 1997
Refer to Article 3 of the agreement.
Legislation: Double Taxation Relief (India) Order 1986, Amendment No. 1 (New Zealand Legislation website)

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 (New Zealand Legislation website)