International treaty

India: tax treaties

Tax treaties and related documents between the UK and India.

• From: HM Revenue & Customs
• Published: 8 January 2014
• Last updated: 12 October 2022 — See all updates

Documents

2020 UK-India Synthesised text of the Multilateral Instrument and the 1993 Double Taxation Convention — in force

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2004 UK-India Memorandum of Understanding on article 27 of the 1993 Double Taxation Convention — in force

PDF, 31.3 KB, 9 pages

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2013 UK-India Protocol to the 1993 Double Taxation Convention — in force

PDF, 41.4 KB, 12 pages

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1993 UK-India Double Taxation Convention, as amended in 2013 — in force

PDF, 564 KB, 31 pages

1993 UK-India Double Taxation Convention — in force

PDF, 209 KB, 33 pages

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Details

2020 UK-India Synthesised text of the Multilateral Instrument and the 1993 Double Taxation Convention — in force

The 1993 UK-India Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1993 UK-India Double Taxation Convention.

It is effective in the UK from:

• 1 January 2020 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2020 for Corporation Tax
• 6 April 2020 for Income Tax and Capital Gains Tax

It is effective in India from:

• 1 April 2020 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2020 for all other taxes levied

2004 UK-India Memorandum of Understanding on article 27 of the 1993 Double Taxation Convention — in force

The memorandum of understanding on the 1993 Double Taxation Convention’s arbitration process was signed and agreed on 19 March 2004.

2013 UK-India Protocol to the 1993 Double Taxation Convention — in force

The Protocol amending the 1993 Double Taxation Convention entered into force on 27 December 2013.

It is effective in the UK from:

• 27 December 2013 for taxes withheld at source
• 1 January 2014 for Petroleum Revenue Tax
• 1 April 2014 for Corporation Tax
• 6 April 2014 for Income Tax and Capital Gains Tax

It is effective in India from 27 December 2013.

1993 UK-India Double Taxation Convention, as amended in 2013 — in force

This document consolidates both the:

• 2013 UK-India Protocol to the 1993 Double Taxation Convention — in force
• 1993 UK-India Double Taxation Convention — in force

1993 UK-India Double Taxation Convention — in force

The Double Taxation Convention entered into force on 25 October 1993.

It is effective in the UK from:

• 1 January 1994 for Petroleum Revenue Tax
• 1 April 1994 for Corporation Tax
• 6 April 1994 for Income Tax and Capital Gains Tax

It is effective in India from 1 January 1994.

Published 8 January 2014
Last updated 12 October 2022 + show all updates

1. 12 October 2022

   Section(2)(bb)(ii) in article 13 of the '2020 UK-India Synthesised text of the Multilateral Instrument and the 1993 Double Taxation Convention — in force' has been added.

2. 15 November 2019

   'Synthesised text of the Multilateral Instrument and the 1993 India-UK Double Taxation Convention - in force' has been added.

3. 28 August 2018

   A consolidated version of the 1993 UK-India Double Taxation Agreement, as amended by the 2013 Protocol has been added.

4. 8 January 2014

   First published.