The Governments of Australia and India have signed a Protocol amending the Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income , which was signed in 1991. Under the updated arrangements:.
Source: http://www.treasury.gov.au/contentitem.asp?NavId=&ContentID=2286
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