Central Board of Direct Taxes (CBDT) issued notification no. 154/2025 dated 24.10.2025 in respect of the Agreement and Protocol signed at New Delhi on the 18th day of February, 2025 between the Republic of India and the State of Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
The said Agreement and Protocol entered into force on the 10th day of September, 2025 in accordance with paragraph 2 of Article 30 of the said Agreement and Protocol;
Paragraph 3 of Article 30 of the said Agreement and Protocol provides that the provisions of the Agreement and Protocol shall have effect in India in respect of income arising on or after first day of the fiscal year immediately following the calendar year in which the Agreement and Protocol enter into force;
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 directs that all the provisions of the Agreement and Protocol as annexed hereto, shall be given effect to in the Union of India.
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