MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 22nd October, 2019
S.O. 3789(E).—Whereas, the Protocol amending the Convention between the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has been signed at New Delhi on the 8th day of August,2013, as set out in the annexure appended to this notification (hereinafter referred to as the said Protocol);
And whereas, the date of entry into force of the said Protocol is 15th July, 2019, being the date of the later of the notifications of the completion of the procedures required for the entry into force of the said Protocol, in accordance with Article 2 of the said Protocol;
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_84_2019.pdf