MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th April, 2020
S.O. 1370(E).—Whereas, the Protocol, amending the Convention between the Government of the Republic of India and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, which was signed at Vienna on the 8th November,1999, has been signed at New Delhi on 6th February, 2017, as set out in the annexure appended to this notification (hereinafter referred to as the said amending Protocol);
And whereas, the date of entry into force of the said amending Protocol is the 1st May, 2020 being the first day of the third month next following the date of the receipt of the latter of the notifications of completion of legal procedures for giving effect to the said amending Protocol in accordance with the Article 4 of the said amending Protocol
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Notification No : 22 [F.No. 505/01Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification22_2020.pdf