[Notification No. 94/2015/ F. No. 503/08/2004-FTD-I] Dated 21st December, 2015
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 Agreement between the Government of the Republic of India and the Government of the Republic of Macedonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, as set out in the Annexure hereto, shall be given effect to in the Union of India from the first day of April, 2015, being the first day of the fiscal year next following the year in which the said Agreement entered into force.
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