DTAA with Swiss Confederation - Amendments effective 1st April 2012
THE Protocol amending the Agreement between the Republic of India and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income with Protocol, signed at New Delhi on the 2nd day of November, 1994, as amended by the supplementary Protocol signed at New Delhi on the 16th day of February, 2000, was signed at New Delhi on the 30th day of August, 2010.
Now, the Government has notified that Article 26, which provides for exchange of information will be effective for information that relates to any fiscal year beginning on or after the 1st day of April, 2011 and other amended provisions will be effective in respect of income arising in any fiscal year beginning on or after the 1st day of April, 2012
CBDT Notification No. 62/2011[F.NO.501/01/1973-FTD-I], Dated: December 27, 2011