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1ARTICLE 1 · Personal Scope2ARTICLE 2 · Taxes Covered3ARTICLE 3 · General Definitions4ARTICLE 4 · Residence5ARTICLE 5 · Permanent Establishment6ARTICLE 6 · Income from Real Property (Immovable Property)7ARTICLE 7 · Business Profits8ARTICLE 8 · Ships and Aircraft9ARTICLE 9 · Associated Enterprises10ARTICLE 10 · Dividends11ARTICLE 11 · Interest12ARTICLE 12 · Royalties13ARTICLE 13 · Alienation of Property14ARTICLE 14 · Independent Personal Services15ARTICLE 15 · Dependent Personal Services16ARTICLE 16 · Directors' Fees17ARTICLE 17 · Entertainers18ARTICLE 18 · Pensions and Annuities19ARTICLE 19 · Government Service20ARTICLE 20 · Professors and Teachers21ARTICLE 21 · Students and Trainees22ARTICLE 22 · Income Not Expressly Mentioned23ARTICLE 23 · Source of Income24ARTICLE 24 · Methods of Elimination of Double Taxation25ARTICLE 25 · Mutual Agreement Procedure26ARTICLE 26 · Exchange of Information27ARTICLE 27 · Diplomatic and Consular Officials28ARTICLE 28 · Entry into Force29ARTICLE 29 · TerminationPublication heading and preamble · Publication heading and preamblePublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerPublisher pagination marker · Publisher pagination markerSignature and concluding publication material · Signature and concluding publication material

29 articles · English

Source & edition
Country pairs / Australia / India

Australia / India · Australia–India 1991 Agreement

Publisher pagination marker

English · original source edition

Unreviewed · applicability unverified1991 source · 2011 Protocol / MLI not incorporated
Original & source
§
SCHEDULE—continued
Citation to select or copy

Australia / India; Income Tax (International Agreements) Amendment Act (No. 2) 1991, No. 214 of 1991, Schedule (inserted Schedule 35); source scope Income Tax (International Agreements) Amendment Act (No. 2) 1991, No. 214 of 1991, Schedule (inserted Schedule 35); edition 1991 base Agreement, signed 25 July 1991; 2011 amending Protocol and MLI modifications not incorporated; source section Publisher pagination marker; English; unreviewed source text, current applicability unverified; /editions/au-in-1991-agreement-official-schedule-v3/en/supplements/pagination-12340/

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Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

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Source & edition

Income Tax (International Agreements) Amendment Act (No. 2) 1991, No. 214 of 1991, Schedule (inserted Schedule 35)

  • Official online text · named schedule Official source website ↗

    SHA-256 bf8afdefeda20876ad24e267d5dce03c424250bb20703dac43472bd71b65a6e2

    Digest scope: exact complete named published source-unit capture; not full statutory volume or PDF binary

Published source-unit scope

Complete inserted Schedule35 Australia–India1991Agreement, ending before Schedule36Australia–Poland. Entire parent1991amending Act capture retained complete.

Unit citation
Income Tax (International Agreements) Amendment Act (No. 2) 1991, No. 214 of 1991, Schedule (inserted Schedule 35)
Selected source unit
Complete named published schedule; exact retained-source slice
Parent statutory volume
Retained complete; only the named source unit is rendered here
Scope admission
Approved for noindex source-unit research preview; not a legal/currentness review

Source-scope approval receipt · Retained parent transport capture

Source language clause (not a claim of supplied translations): DONE in duplicate at CANBERRA this TWENTY-FIFTH day of JULY One thousand nine hundred and ninety-one, in the English and Hindi languages, both texts being equally authentic, the English text to be the operative one in any case of doubt.

Edition
1991 base Agreement, signed 25 July 1991; 2011 amending Protocol and MLI modifications not incorporated
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1991-07-25

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

This is the unamended1991Agreement, not an assistant-generated consolidation.

Known Protocol signed16December2011 and MLI modifications are not incorporated or claimed acquired in this source.

Native ATO MLI publication and Indian CBDT HTML returned403. Treasury-linked AustLII reproduction also returned403; no denied source was used as an original.

English and Hindi are equally authentic according to the source closing; English is operative in a case of doubt. Only the published English manifestation is supplied.

Repeated statutory pagination headings remain separate publisher-pagination supplements.

Official statutory online text capture, not a verified Original PDF or original HTML transport-byte capture.

Only English manifestation supplied; no invented translation or cross-language alignment.

Publisher wording including spelling, dash duplication and any [Signatures omitted] notice is preserved as published.

Preamble, signature and structural material are retained as reader supplements and search_units; importer must render and index them.

No independent present legal applicability, full amendment chain, or human wording review claimed.

Source authority, text completeness and currentness still require human review.

The named published source unit is approved for this noindex research preview. The parent volume is retained separately; this reader covers only the named published source unit.

Retained metadata & integrity record

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