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of April 13, 1999

About avoidance of double taxation and prevention of evasion from payment concerning taxes on the income

Government of the Kyrgyz Republic and Government of the Republic of India,

wishing to sign the Agreement on avoidance of double taxation and prevention of evasion from payment concerning taxes on the income and for the purpose of strengthening of economic cooperation between two states,

agreed as follows:

Article 1. Persons to whom the Agreement is applied

This agreement is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement is applied to the taxes on the income established on behalf of the Contracting State irrespective of method of their collection.

2. All taxes levied from total income or on separate elements of the income, including taxes on the income from alienation of personal and real estate and taxes, for the total amount of the salary and other payments paid by the companies are considered as taxes on the income.

3. The existing taxes to which this agreement extends are in particular:

a) in the Kyrgyz Republic:

i) income tax and income of legal entities;

ii) the income tax of physical persons (further referred to as "the Kyrgyz tax").

b) in India:

the income tax, including any allowances to them (further referred to as "the Indian tax").

4. This agreement is also applied to any identical and in essence to similar taxes which will be levied after signature date of this agreement in amendment or instead of the existing taxes mentioned in Item 3 of this Article. Competent authorities of Contracting States shall notify each other on any essential changes which will be made to their corresponding tax legislations.

Article 3. General determinations

1. For the purpose of this agreement if other does not follow from context:

a) the term "Kyrgyzstan" means the Kyrgyz Republic. When using in geographical sense of the term "Kyrgyzstan", it means the territory in which the Kyrgyz Republic performs the sovereign rights and jurisdiction according to the legislation of the Kyrgyz Republic and International law;

b) the term "India" means the territory of India and includes the territorial sea and airspace over it, also as well as any other sea zone in which India performs the sovereign rights, other rights and jurisdiction according to the legislation of India and according to International law, including the Convention of the UN on the Sea law;

c) the term "person" includes physical person, the company, consolidation of persons and any other consolidation which is considered as taxable unit according to the existing tax legislations of the respective Contracting States;

d) the term "company" means any corporate consolidation which for the purposes of the taxation is considered as corporate consolidation, and includes, in particular, joint-stock company, limited liability company, or any other company which is considered as the company by the legislation of the Kyrgyz Republic;

e) the terms "company of the Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of the Contracting State and the company managed by resident of other Contracting State;

e) the term "international delivery" means any transportation by the aircraft operated by the company which is resident of the Contracting State, except cases when the aircraft is operated only between destinations in other Contracting State;

g) the term means "competent authority":

1. in the Kyrgyz Republic - the Ministry of Finance or its authorized representative;

2. in Republic of India - the Central Government in the Ministry of Finance (Department of the income) or his authorized representative;

h) the term "national person" means:

1. any physical person having nationality of the Contracting State;

2. any legal entity, partnership or association who received the status according to the current legislation of the Contracting State;

i) the term "financial year" means:

1. in case of Kyrgyzstan - calendar year;

2. in case of India - the financial year beginning since April 1.

j) the term "tax" means the Indian tax or the Kyrgyz tax, depending on context, but does not include any amount which is paid concerning any failure to pay or omission concerning taxes to which this agreement is applied or which represents the collected penalty or penalty fee concerning those taxes;


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