MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st May, 2019
S.O. 1789(E).—Whereas, the Agreement between the Government of the Republic of India and the Government of the Republic of the Marshall Islands for the exchange of Information with respect to taxes (hereinafter referred to as the said Agreement) as set out in the Annexure to this notification, was signed at Majuro, the Republic of the Marshall Islands on the 18th day of March, 2016;
And whereas, the said Agreement entered into force on the 6th December, 2018 being the date of the later of the notifications of the completion of the procedures required by the respective laws for the entry into force of the said Agreement, in accordance with Article 10 of the said Agreement;
Now, therefore, in exercise of the powers conferred by sub-section(1) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that all the provisions of the said Agreement shall be given effect to in the Union of India.
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Source : https://www.incometaxindia.gov.in/communications/notification/notification40_2019.pdf