MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 45/2015
New Delhi, Dated- 22nd May, 2015

S.O.1371(E).—Whereas, a Protocol amending the Convention between the Republic of India and the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, and the Protocol on provisions on clarification of the Convention which were signed at Copenhagen on the 8th March, 1989 (hereinafter referred to as the said Protocol) as set out in the Annexure to this notification, was entered into between the Government of the Republic of India and the Government of the Kingdom of Denmark and was signed on the 10th day of October, 2013;

And whereas, the date of entry into force of the said Protocol is the 1st February, 2015, being the date of the first day of the month following the date of receipt of the later of the notifications of completion of the procedures as required for the bringing into force the said Protocol, in accordance with paragraph 1 of article 3 of the said Protocol;

Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Protocol between the Government of the Republic of India and the Government of the Kingdom of Denmark as set out in the Annexure hereto, shall be given effect to in the Union of India with effect from the first day of February, 2015.

[Notification No. 45/2015/F. No. 503/02/1998-FTD-1]

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