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Inland Revenue

Tax Policy

India

1986 agreement

Status: In force
Signed: 17 October 1986
In force: 3 December 1986
Effective: In New Zealand: From the income year beginning 1 April 1987.
In India: From any "previous year" beginning 1 April 1987.
Refer to Article 28 of the agreement.
Legislation: Double Taxation Relief (India) Order 1986 (New Zealand Legislation website)

Protocol to the 1986 agreement

Status: In force
Signed: 29 August 1996
In force: 9 January 1997
Effective: From 1 February 1997
Refer to Article 3 of the agreement.
Legislation: Double Taxation Relief (India) Order 1986, Amendment No. 1 (New Zealand Legislation website)

Second protocol to the 1986 agreement

Status: In force
Signed: 21 June 1999
In force: 17 December 1999
Effective: In New Zealand: From the income year beginning 1 April 2000.
In India: For any "previous year" (as defined in the Income-tax Act, 1961) beginning on or after 1 April 2000.
Legislation: Double Taxation Relief (India) Amendment Order 1999 (New Zealand Legislation website)

Third protocol to the 1986 agreement

Text: PDF (317 KB)
Status: In force
Signed: 26 October 2016
In force: 7 September 2017
Effective: 7 September 2017
Legislation: Double Taxation Relief (India) Amendment Order 2017
National interest analysis: PDF (118 KB)
New Zealand Parliament

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