MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
(INCOME-TAX)
New Delhi, the 8th September, 2016
S.O. 2894(E).—Whereas, an Agreement between the Government of the Republic of India and the Government of the Republic of Seychelles 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 New Delhi on the 26th day of August, 2015;
And whereas, the said Agreement entered into force on the 28th day of June, 2016 being the date of the later of the notifications of the completion of the procedures required by the respective laws for entry into force of the said Agreement, in accordance with paragraph 2 of Article 12 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 said Agreement, as annexed hereto as Annexure, shall be given effect to in the Union of India, in accordance with Article 12 of the said Agreement.
Please refer to the attached file for details
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Source : https://www.caclubindia.com/notice_circulars/files/322600_7033_4345gi.pdf