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 15-07-2019, 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;
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 Protocol, as annexed hereto, shall be given effect to in the Union of India.
*Refer the Annex here: NOTIFICATION
Ministry of Finance
[Notification dt. 22-10-2019]