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Income Tax Act: Protocol amending agreement between South Africa and India for avoidance of double taxation and prevention of fiscal evasion of taxes on income (Gazette 38440 Notice 60)

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  • Income Tax Act: Protocol amending agreement between South Africa and India for avoidance of double taxation and prevention of fiscal evasion of taxes on income (Gazette 38440 Notice 60)
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In terms of section 108(2) of the Income Tax Act, 1962 (Act No 58 of 1962), read in conjunction with section 231(4) of the Constitution of the Republic of South Africa, 1996 (Act No 108 of 1996), it is hereby notified that the Protocol amending the agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income set out in the Schedule to this Notice has been entered into with the Government of the Republic of India and has been approved by Parliament in terms of section 231(2) of the Constitution.

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