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Taxation Central Ministry of Finance Income Tax Act, 1961

Income Tax Agreement Between India & Saint Vincent for information Exchange

01-Nov-2023 | S.O. 4756(E)

Ministry of Finance has issued a notification concerning an agreement signed between the Government of India and the Government of Saint Vincent and the Grenadines for the Exchange of Information and Assistance in Collection with respect to taxes. The key highlights are:

1. The taxes covered by this Agreement encompass:
a) In India, taxes of various kinds imposed by the Central Government, political subdivisions, or local authorities, regardless of the method of imposition.
b) In Saint Vincent and the Grenadines, taxes of various kinds imposed by the Central Government or local authorities, regardless of the method of imposition.

2. Tax Examinations Abroad:

Upon request from the competent authority of the requesting Party, the requested Party may permit representatives of the competent authority of the requesting Party to enter its territory, in accordance with its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other concerned persons. The competent authority of the requesting Party shall inform the competent authority of the requested Party about the time and location of the intended meeting with the individuals concerned.


Please refer to the attached document for detailed information.

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