Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the STATE OF QATAR and the Government of the REPUBLIC OF INDIA for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the State of Qatar and the Government of the Republic of India , desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic co-operation between the two countries, have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income From Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties and Fees for Technical Services
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students and Apprentices
Article 21 - Professors, Teachers and Research Scholars
Article 22 - Other Income
Article 23 - Mutual Agreement Procedure
Article 24 - Elimination of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Exchange of Information
Article 27 - Collection Assistance
Article 28 - Diplomatic Agents and Consular Officers
Article 29 - Entry Into Force
Article 30 - Termination