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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 19th February, 2018
(INCOME TAX)
S.O. 731(E).—Whereas, an Agreement between the Government of the Republic of India and the Government of
the Republic of Kenya for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
income was signed at Nairobi, Kenya on the 11th July, 2016 (hereinafter referred to as the said Agreement);
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And whereas, the said Agreement entered into force on the 30th day of August, 2017, being the date of the later
of the notifications of the completion of the procedures required by the respective laws for entry into force of the said
Agreement, in accordance with paragraph 2 of Article 31 of the said Agreement;
And whereas, sub-paragraph (a) of paragraph 3 of Article 31 of the said Agreement provided that the provisions
of the said Agreement shall have effect in India in respect of income derived in any fiscal year beginning on or after the
first day of April following the calendar year in which the said Agreement enters into force;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961
(43 of 1961), the Central Government hereby notifies that all the provisions of said Agreement, as annexed hereto shall be
given effect to in the Union of India.
ANNEXURE
AGREEMENT
BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA
AND
THE GOVERNMENT OF THE REPUBLIC OF KENYA
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND
THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
THE GOVERNMENT OF THE REPUBLIC OF INDIA AND
THE GOVERNMENT OF THE REPUBLIC OF KENYA
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 cooperation between the two countries,
HAVE AGREED as follows:
ARTICLE 1
PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
ARTICLE 2
TAXES COVERED
1.
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political
subdivisions or local authorities, irrespective of the manner in which they are levied.
2.
There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income including
taxes on gains from the alienation of movable or immovable property, and taxes on the total amounts of wages or
salaries paid by enterprises.
3.
The existing taxes to which the Agreement shall apply are, in particular:
(a) in the case of India: the income-tax, including any surcharge thereon (hereinafter referred to as “Indian
tax”);
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(b) in the case of Kenya: taxes on income chargeable under the Income Tax Act (Cap. 470) (hereinafter
referred to as “Kenyan tax”).
4.
The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of
signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the
Contracting States shall notify each other of any significant changes which have been made in their respective
taxation laws.
ARTICLE 3
GENERAL DEFINITIONS
1.
For the purposes of this Agreement, unless the context otherwise requires:
(a)
the term “India” means the territory of India and includes the territorial sea and air space above it as well as
any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the
Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea;
(b)
the term “Kenya” means all territory of Kenya in state boundaries, including internal and territorial waters
and also Special Economic Zone and Continental Shelf, and all installations erected thereon as defined in the
Continental shelf Act over which Kenya exercises its sovereign rights for the purpose of exploiting natural
resources of the sea bed, its subsoil and superjacent waters, in accordance with the international law;
(c)
the terms “Contracting State” and “the other Contracting State” mean India or Kenya as the context
requires;
(d)
the term “person” includes an individual, a company, a body of persons and any other entity which is treated
as a taxable unit under the taxation laws in force in the respective Contracting States;
(e)
the term “company” means anybody corporate or any entity which is treated as a body corporate for tax
purposes;
(f)
the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean
respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a
resident of the other Contracting State;
(g)
the term "international traffic" means any transport by a ship or aircraft operated by an enterprise that has its
place of effective management in a Contracting State, except when the ship or aircraft is operated solely
between places in the other Contracting State;
(h)
the term "competent authority" means:
(i)
in the case of India, the Finance Minister, Government of India, or his authorized representative;
(ii)
in the case of Kenya, the Cabinet Secretary responsible for Finance or his authorized
representative;
(i)
the term "national" means:
(i)
any individual possessing the nationality of a Contracting State;
(ii)
any legal person, partnership or association deriving its status as such from the laws in force in a
Contracting State;
(j)
the term “tax” means Indian or Kenyan tax, as the context requires, but shall not include any amount which is
payable in respect of any default or omission in relation to the taxes to which this Agreement applies or
which represents a penalty or fine imposed relating to those taxes;
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(k)
The term “fiscal year” means:
(i)
in the case of India: the financial year beginning on the 1st day of April;
(ii)
in the case of Kenya: the year of income beginning on the 1st day of January.
2.
As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall,
unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the
purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State
prevailing over a meaning given to the term under other laws of that State.
ARTICLE 4
RESIDENT
1.
For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under
the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of
management or any other criterion of a similar nature and also includes that State and any political subdivision or
local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect
only of income from sources in that State.
2.
Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then
his status shall be determined as follows:
(a)
he shall be deemed to be a resident only of the State in which he has a permanent home available to him. If
he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State
with which his personal and economic relations are closer (centre of vital interests);
(b)
if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent
home available to him in either State, he shall be deemed to be a resident only of the State in which he has an
habitual abode;
(c)
if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of
the State of which he is a national;
(d)
if he is a national of both States or of neither of them, the competent authorities of the Contracting States
shall settle the question by mutual agreement.
3.
Where, by reason of the provisions of paragraph 1, a person other than an individual is a resident of both
Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective
management is situated. If the State in which its place of effective management is situated cannot be determined,
then the competent authorities of the Contracting States shall settle the question by mutual agreement.
ARTICLE 5
PERMANENT ESTABLISHMENT
1.
For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through
which the business of an enterprise is wholly or partly carried on.
2.
The term "permanent establishment” includes especially:
(a)
a place of management;
(b)
a branch;
(c)
an office;
(d)
a factory;
(e)
a workshop;
(f)
a sales outlet;
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(g)
a warehouse in relation to a person providing storage facilities for others;
(h)
a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on;
and
(i)
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3.
The term ‘Permanent Establishment’ also encompasses: -
(a)
A building site, construction, assembly or installation project or supervisory activities in connection therewith,
but only if such site, project or activities last more than six months.
(b)
The furnishing of services, including consultancy services, by an enterprise through employees or other personnel
engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or connected project)
within a Contracting State for a period or periods aggregating more than 90 days within any 12-month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to
include:
a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the
enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of
storage or display;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of
processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or
for collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any
other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in
subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this
combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent
status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting
State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in
respect of any activities which that person undertakes for the enterprise, if such a person
a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise,
unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place
of business, would not make this fixed place of business a permanent establishment under the provisions of that
paragraph, or
b)
has no such authority, but habitually maintains in the first-mentioned State a stock of goods or
merchandise from which he regularly delivers goods or merchandise on behalf of that enterprise;
c) habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except
in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects
premiums in the territory of that other State or insures risks situated therein through a person other than an agent of
independent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries
on business in that State through a broker, general commission agent or any other agent of an independent status, provided
that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are
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devoted wholly or almost wholly on behalf of that enterprise and conditions are made or imposed between that enterprise
and the agent in their commercial and financial relations which differ from those which would have been made between
independent enterprises he will not be considered an agent of an independent status within the meaning of this paragraph.
8.
The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is
a resident of the other Contracting State or which carries on business in that other State (whether through a permanent
establishment or otherwise), shall not of itself constitute either company, a permanent establishment of the other.
ARTICLE 6
INCOME FROM IMMOVABLE PROPERTY
1.
Income derived by a resident of a Contracting State from immovable property (including income from agriculture
or forestry) situated in the other Contracting State may be taxed in that other State,
2.
The term "immovable property" shall have the meaning which it has under the law of the Contracting State in
which the property in question is situated. The term shall in any case include property accessory to immovable property,
livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed
property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working
of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be
regarded as immovable property.
3.
The provisions of paragraph 1 shall also apply to income derived from the direct use, letting, or use in any other
form of immovable property.
4.
The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise
and to income from immovable property used for the performance of independent personal services.
ARTICLE 7
BUSINESS PROFITS
1.
The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries
on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on
or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of
them as is attributable to that permanent establishment.
2.
Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the
other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be
attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate
enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently
with the enterprise of which it is a permanent establishment.
3.
In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are
incurred for the purposes of the business of the permanent establishment, including executive and general administrative
expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere, in accordance
with the provisions of and subject to the limitations of the tax laws of that State. However, no such deduction shall be
allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent
establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar
payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific
services performed or for management, or, except in the case of banking enterprises, by way of interest on moneys lent to
the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent
establishment, for amounts charged (otherwise than toward reimbursement of actual expenses), by the permanent
establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar
payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific
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services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to
the head office of the enterprise or any of its other offices.
4.
Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent
establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in
paragraph 2 shall preclude Contracting State from determining the profits to be taxed by such an apportionment as may be
customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the
principles contained in this Article.
5.
No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent
establishment of goods or merchandise for the enterprise.
6.
For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be
determined by the same method year by year unless there is good and sufficient reason to the contrary.
7.
Where profits include items of income which are dealt with separately in other Articles of this Agreement, then
the provisions of those Articles shall not be affected by the provisions of this Article.
ARTICLE 8
SHIPPING AND AIR TRANSPORT
1.
Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international
traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is
situated.
2.
Notwithstanding the provisions of paragraph 1, profits derived from the operation of ships in international traffic
may be taxed in the Contracting State in which such operation is carried on; but the tax so charged shall not exceed 50 per
cent of the tax otherwise imposed by the internal law of that State.
3.
If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be
situated in the Contracting State in which the home harbor of the ship is situated, or, if there is no such home harbor, in the
Contracting State of which the operator of the ship is a resident.
4. Profits derived by a transportation enterprise which is a resident of a Contracting State from the use, maintenance, or
rental of containers (including trailers and other equipment for the transport of containers) used for the transport of goods
or merchandise in international traffic which is supplementary or incidental to its international operation of ships or
aircrafts shall be taxable only in that Contracting State unless the containers are used solely within the other contracting
State.
5. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an
international operating agency.
ARTICLE 9
ASSOCIATED ENTERPRISES
1.
Where
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an
enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a
Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations
which differ from those which would be made between independent enterprises, then any profits which would, but for
those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be
included in the profits of that enterprise and taxed accordingly.
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2.
Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on
which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are
profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two
enterprises had been those which would have been made between independent enterprises, then that other State shall make
an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due
regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall
if necessary consult each other.
3.
The provisions of paragraph 2 shall not apply where judicial, administrative or other legal proceedings have
resulted in a final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises
concerned is liable to penalty with respect to fraud, gross negligence or willful default.
ARTICLE 10
DIVIDENDS
1.
Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting
State may be taxed in that other State.
2.
However, such dividends may also be taxed in the Contracting State of which the company paying the dividends
is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other
Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. This paragraph
shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3.
The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims,
participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as
income from shares by the laws of the State of which the company making the distribution is a resident.
4.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a
Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a
resident, through a permanent establishment situated therein, or performs in that other State independent personal services
from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with
such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall
apply.
5.
Where a company which is a resident of a Contracting State derives profits or income from the other Contracting
State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are
paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively
connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's
undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits
consist wholly or partly of profits or income arising in such other State.
ARTICLE 11
INTEREST
1.
Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that
other State.
2.
However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of
that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not
exceed 10 per cent of the gross amount of the interest.
3.
Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in
that State, provided that it is derived and beneficially owned by:
a) the Government, a political sub-division or a local authority of the other Contracting State; or
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b)
i) in the case of India, the Reserve Bank of India and the Export-Import bank of India; and
ii) in the case of Kenya, the Central Bank of Kenya; or
c) any other government financial institution/entity as may be agreed upon from time to time between the
Competent authorities of the Contracting States through exchange of letters.
4.
The term "interest" as used in this Article means income from debt claims of every kind, whether or not secured
by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from
government securities and income from bonds or debentures, including premiums and prizes attaching to such securities,
bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
5.
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a
Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent
establishment situated therein, or performs in that other State independent personal services from a fixed base situated
therein, and the debt claim in respect of which the interest is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.
6.
Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however,
the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and
such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the
State in which the permanent establishment or fixed base is situated.
7.
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them
and some other person, the amount of the interest having regard to the debt claim for which it is paid, exceeds the amount
which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the
provisions of this Article shall apply only to the last mentioned amount. In such case, the excess part of the payments shall
remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this
Agreement.
ARTICLE 12
ROYALTIES
1.
Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that
other State.
2.
However, such royalties may also be taxed in the Contracting State in which they arise, and according to
the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State the tax so
charged shall not exceed 10 percent of the gross amount of the royalties.
3.
The term "royalties" as used in this Article means payments of any kind received as a consideration for
the use of, or the right to use any copyright of literary, artistic or scientific work including cinematograph films or films or
tapes used for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or
for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial,
commercial or scientific experience.
4.
The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the royalties being a resident of a
Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent
establishment situated therein, or performs in that other State independent personal services from a fixed base situated
therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.
5.
Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where,
however, the person paying the royalties whether he is a resident of a Contracting State or not, has in a Contracting State a
permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such
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royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the
Contracting State in which the permanent establishment or fixed base is situated.
6.
Where, by reason of a special relationship between the payer and the beneficial owner or between both of them
and some other person, the amount of the royalties having regard to the use, right or information for which they are paid,
exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such
relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of
the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other
provisions of this Agreement.
ARTICLE 13
FEES FOR MANAGEMENT, PROFESSIONAL AND TECHNICAL SERVICES
1.
Fees for management, professional and technical services arising in a Contracting State and paid to a resident of
the other Contracting State may be taxed in that other State.
2.
However, such fees for management, professional and technical services may be taxed in the Contracting State in
which they arise, and according to the law of that State, but if the beneficial owner of fees for management, professional
and technical services is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the
gross amount of the fees for management, professional and technical services.
3.
The term “fees for management, professional and technical services” as used in this article means payments of
any kind to any person, other than to an employee of the person making the payments and those mentioned in Articles 15
and 16 of this Agreement in consideration for any services of a managerial, technical, professional or consultancy nature
including the provision of services of technical or other personnel.
4.
The provisions of paragraph1 and 2 shall not apply if the beneficial owner of the fees for management,
professional and technical services being a resident of a Contracting State, carries on business in the other Contracting
State in which the fees for management, professional and technical services arise, through a permanent establishment
situated therein or performs in that other State independent personal services from a fixed base situated therein and the fees
for management, professional and technical services are effectively connected with such permanent establishment or a
fixed base. In such case the provisions of Article 7 or Article 15 as the case may be shall apply.
5.
Fees for management, professional and technical services shall be deemed to arise in a Contracting State when the
payer is that Contracting State itself, a political sub-division, a local authority or a resident of that State. Where, however,
the person paying the fees for management, professional and technical services, whether he is a resident of that State or
not, has in a Contracting State a permanent establishment in connection with which the liability to pay the fees for
management, professional and technical services was incurred and such fees for management, professional and technical
services are borne by such permanent establishment then such fees for management, professional and technical services
shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
6.
Where, owing to a special relationship between the payer and the beneficial owner of the fees for management,
professional and technical services or between both of them and some other person, the amount of the fees for
management, professional and technical services paid, having regard to the service for which they are paid, exceeds the
amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the
provisions of this article shall apply only to the last-mentioned amount. In that case the excess part of the payment shall
remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this
Agreement
ARTICLE 14
CAPITAL GAINS
1.
Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in
Article 6 and situated in the other Contracting State may be taxed in that other State.
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2.
Gains from the alienation of movable property forming part of the business property of a permanent establishment
which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed
base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent
personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole
enterprise) or of such fixed base, may be taxed in that other State.
3.
Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to
the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective
management of the enterprise is situated.
4.
Gains from the alienation of shares of the capital stock of a company, or of an interest in a partnership, trust or
estate, the property of which consists directly or indirectly principally of immovable property situated in a Contracting
State may be taxed in that State.
5.
Gains from the alienation of shares other than those mentioned in paragraph 4 in a company which is a resident of
a Contracting State may be taxed in that State.
6.
Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5, shall be
taxable only in the Contracting State of which the alienator is a resident.
ARTICLE 15
INDEPENDENT PERSONAL SERVICES
1.
Income derived by an individual who is a resident of a Contracting State from the performance of professional
services or other independent activities of a similar character shall be taxable only in that State except in the following
circumstances when such income may also be taxed in the other Contracting State:
a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing
his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or
b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate
183 days in any period of 12 – months commencing or ending in the fiscal year concerned; in that case, only so much of
the income as is derived from his activities performed in that other State may be taxed in that other State.
2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching
activities as well as the independent activities of physicians, lawyers, engineers, architects, surgeons, dentists and
accountants.
ARTICLE 16
DEPENDENT PERSONAL SERVICES
1.
Subject to the provisions of Articles 17, 19, 20, 21 and 22 salaries, wages and other similar remuneration derived
by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment
is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom
may be taxed in that other State.
2.
Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in
respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the
other State.
30
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
3.
Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment
exercised aboard a ship or aircraft operated in international traffic, by an enterprise of a Contracting State may be taxed
only in the Contracting State in which the place of effective management of the enterprise is situated.
ARTICLE 17
DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member or
on behalf of a member of the board of directors in a company which is a resident of the other Contracting State may be
taxed in that other State.
ARTICLE 18
ARTISTES AND SPORTSPERSONS
1.
Notwithstanding the provisions of Articles 15 and 16, income derived by a resident of a Contracting State as an
entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from personal
activities as such exercised in the other Contracting State, may be taxed in that other State.
2.
Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as
such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the
provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or
sportsperson are exercised.
3.
The provisions of paragraphs 1 and 2, shall not apply to income from activities performed in a Contracting
State by entertainers or sportspersons if the activities are substantially supported by public funds of one or both
of the Contracting States or of political subdivisions or local authorities thereof. In such a case, the income shall
be
taxable
only
in
the
Contracting
State
of
which
the
entertainer
or
sportsperson
is
a
resident.
ARTICLE 19
PENSIONS
1.
Subject to the provisions of paragraph 2 of Article 20, pensions and other similar remuneration paid to a resident
of a Contracting State in consideration of past employment shall be taxable only in that State.
2.
Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a public scheme
which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall
be taxable only in that State.
ARTICLE 20
GOVERNMENT SERVICE
1.
a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political
subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or
authority shall be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if
the services are rendered in that State and the individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority
thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in
that State.
¹Hkkx IIµ[k.M 3(ii)º
Hkkjr dk jkti=k % vlk/kj.k
31
b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a
national of, that State.
3.
The provisions of Articles 16, 17, 18 and 19 shall apply to salaries, wages and other similar remuneration and to
pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political
subdivision or a local authority thereof.
ARTICLE 21
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS
1. A professor, teacher or research scholar who is or was a resident of the Contracting State immediately before
visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college or
other similar approved institution in that other Contracting State shall be exempt from tax in that other State on any
remuneration for such teaching or research for a period not exceeding two years from the date of his first arrival in that
other State.
2.
This Article shall apply to income from research if such research is undertaken by the individual in the public
interest and not primarily for the benefit of some private person or persons.
3.
For the purposes of this Article, an individual shall be deemed to be a resident of a Contracting State if he is
resident in that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal
year.
ARTICLE 22
STUDENTS
1.
A student who is or was a resident of one of the Contracting States immediately before visiting the other
Contracting State and who is present in that other Contracting State solely for the purpose of his education or training,
shall besides grants and scholarships be exempt from tax in that other State on:
a) payments made to him by persons residing outside that other State for the purposes of his maintenance,
education or training; and
b) remuneration which he derives from an employment, which he exercises during his full time education or
training in the other Contracting State.
2.
The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required
to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for
more than six consecutive years from the date of his first arrival for the purpose of his education or training in that other
State.
ARTICLE 23
OTHER INCOME
1.
Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of
this Agreement shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in
paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the
other Contracting State through a permanent establishment situated therein, or performs in that other State independent
personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is
effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article
15, as the case may be, shall apply.
3.
Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not
dealt with in the foregoing articles of this Agreement and arising in the other Contracting State may also be taxed in that
other State.
32
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
ARTICLE 24
METHODS FOR ELIMINATION OF DOUBLE TAXATION
1.
The laws in force in either of the Contracting States will continue to govern the taxation of income in the
respective Contracting States except where provisions to the contrary are made in this Agreement.
2.
Double taxation shall be eliminated in India as follows:
a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be
taxed in Kenya, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax
paid in Kenya.
Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is
attributable, as the case may be, to the income which may be taxed in Kenya.
b) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from
tax in India, India may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into
account the exempted income.
3.
Double taxation shall be eliminated in Kenya as follows:
a) Where a resident of Kenya derives income which, in accordance with the provisions of this Agreement, may
be taxed in India, Kenya shall allow as a credit against the tax on the income of that resident, an amount equal to
the tax paid in India.
Such credit shall not, however, exceed that portion of the tax as computed before the credit is given, which is attributable,
as the case may be, to the income which may be taxed in India.
b) Where in accordance with any provision of the Agreement, income derived by a resident of Kenya is exempt
from tax in Kenya, Kenya may nevertheless, in calculating the amount of tax on the remaining income of such
resident, take into account the exempted income.
ARTICLE 25
NON-DISCRIMINATION
1.
Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any
requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to
which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be
subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of
one or both of the Contracting States.
2.
The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting
State shall not be less favorably levied in that other State than the taxation levied on enterprises of that other State carrying
on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the
other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or
family responsibilities which it grants to its own residents. This provision shall not be construed as preventing a
Contracting State from charging the profits of a permanent establishment which a company of the other Contracting State
has in the first mentioned State at a rate of tax which is higher than that imposed on the profits of a similar company of the
first mentioned Contracting State, nor as being in conflict with the provisions of paragraph 3 of Article 7.
3.
Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12,
apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other
Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same
conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a
Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of
such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned
State.
¹Hkkx IIµ[k.M 3(ii)º
Hkkjr dk jkti=k % vlk/kj.k
33
4.
Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or
indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any
taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected
requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
5.
The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and
description.
ARTICLE 26
MUTUAL AGREEMENT PROCEDURE
1.
Where a person considers that the actions of one or both of the Contracting States result or will result for him in
taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the
domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident
or, if his case comes under paragraph 1 of Article 25, to that of the Contracting State of which he is a national. The case
must be presented within three years from the first notification of the action resulting in taxation not in accordance with
the provisions of the Agreement.
2.
The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to
arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other
Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement
reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination
of double taxation in cases not provided for in the Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of
reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to
have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of
the competent authorities of the Contracting States.
ARTICLE 27
EXCHANGE OF INFORMATION
1.
The competent authorities of the Contracting States shall exchange such information (including documents or
certified copies of the documents) as is necessary for carrying out the provisions of this Agreement or to the administration
or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting
States, or of their political subdivisions or local authorities insofar as the taxation thereunder is not contrary to the
Agreement. The exchange of information is not restricted by Articles 1 and 2.
2.
Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner
as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities
(including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or
prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of
the above. Such persons or authorities shall use the information only for such purposes. They may disclose the
information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by
contracting states may be used for other purposes when such information may be used for such other purposes under the
laws of both states and the competent authority of the supplying state authorizes such use.
3.
In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
a)
to carry out administrative measures at variance with the laws and administrative practice of that or of the
other Contracting State;
b)
to supply information (including documents or certified copies of the documents) which is not obtainable under
the laws or in the normal course of the administration of that or of the other Contracting State;
34
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
c)
to supply information which would disclose any trade, business, industrial, commercial or professional secret or
trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
4.
If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall
use its information gathering measures to obtain the requested information, even though that other State may not need such
information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of
paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information
solely because it has no domestic interest in such information.
5.
In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply
information solely because the information is held by a bank, other financial institution, nominee or person acting in an
agency or a fiduciary capacity or because it relates to ownership interests in a person.
ARTICLE 28
ASSISTANCE IN THE COLLECTION OF TAXES
1.
The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is
not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the
mode of application of this Article.
2.
The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and
description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the
taxation thereunder is not contrary to this Agreement or any other instrument to which the Contracting States are parties, as
well as interest, administrative penalties and costs of collection or conservancy related to such amount.
3.
When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person
who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the
competent authority of that State, be accepted for purposes of collection by the competent authority of the other
Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws
applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other
State.
4.
When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take
measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent
authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other
Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with
the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such
measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a
right to prevent its collection.
5.
Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for
purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a
revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a
Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue
claim under the laws of the other Contracting State.
6.
Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall
only be brought before the courts or administrative bodies of that State. Nothing in this Article shall be construed as
creating or providing any right to such proceedings before any court or administrative body of the other Contracting State.
7.
Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the
other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant
revenue claim ceases to be
a)
in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is
enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State,
prevent its collection, or
¹Hkkx IIµ[k.M 3(ii)º
Hkkjr dk jkti=k % vlk/kj.k
35
b)
in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of
which that State may, under its laws, take measures of conservancy with a view to ensure its collection,
the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that
fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.
8.
In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation:
a)
to carry out administrative measures at variance with the laws and administrative practice of that or of
the other Contracting State;
b)
to carry out measures which would be contrary to public policy (ordre public);
c)
to provide assistance if the other Contracting State has not pursued all reasonable measures of collection
or conservancy, as the case may be, available under its laws or administrative practice;
d)
to provide assistance in those cases where the administrative burden for that State is clearly
disproportionate to the benefit to be derived by the other Contracting State.
ARTICLE 29
LIMITATION OF BENEFITS
1.
The provisions of this Agreement shall in no case prevent a Contracting State from the application of the
provisions of its domestic law and measures concerning tax avoidance or evasion, whether or not described as such.
2.
A resident of a Contracting State shall not be entitled to the benefits of this Agreement if its affairs were arranged
in such a manner as if it was the main purpose or one of the main purposes to take the benefits of this Agreement.
3.
Any person including legal entities not having bonafide business activities shall not be entitled to the benefits of
this Agreement.
ARTICLE 30
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts
under the general rules of international law or under the provisions of special agreements.
ARTICLE 31
ENTRY INTO FORCE
1.
The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of
the procedures required by the respective laws for the entry into force of this Agreement.
2.
This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph 1 of
this Article.
3.
The provisions of this Agreement shall have effect:
(a)
In India, in respect of income derived in any fiscal year beginning on or after the first day of April
next following the calendar year in which the Agreement enters into force; and
(b)
In Kenya, in respect of:
i) taxes withheld at source on amounts paid or credited to non residents on or after first January, in the
calendar year following the year in which all the required formalities are completed;
ii) other taxes on income arising for the year of income commencing on or after the 1st January in the
calendar year in which all the required formalities are completed.
36
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
4.
The Agreement between the Government of the Republic of India and the Government of the Republic of Kenya
for the Avoidance of Double Taxation and Prevention of fiscal evasion with respect to taxes on income signed at Nairobi
on the 12th day of April, 1985 shall cease to have effect when the provisions of this Agreement become effective in
accordance with the provisions of paragraph 3
ARTICLE 32
TERMINATION
This Agreement shall remain in force indefinitely until terminated by a Contracting State. Either Contracting
State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months
before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the
Agreement. In such event, the Agreement shall cease to have effect:
a) In India, in respect of income derived in any fiscal year on or after the first day of April next following the
calendar year in which the notice is given;
b) in Kenya:
(i)
in respect of taxes withheld at the source on amounts paid or credited to non-residents on or after the 1st
day of January in the calendar year next following that in which the notice is given;
(ii)
in respect of other taxes on income arising for the year of income next following that in which the notice
of termination is given, and subsequent years.
IN WITNESS WHEREOF the undersigned duly authorized thereto, have signed this Agreement.
DONE in duplicate at Nairobi on this 11th day of July, 2016, each in the English and Hindi languages, both texts being
equally authentic. In case of divergence of interpretation, the English text shall prevail.
PROTOCOL
At the moment of signing the Agreement this day concluded between the Government of the Republic of India
and the Government of the Republic of Kenya for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall be an integral
part of the Agreement:
1.
For the purposes of computing the time limit in paragraph 3 (a) of Article 5, it is understood that the six months
period begins as of the date on which the construction activity itself begins; it does not take into account the time spent
solely on preparatory activities.
For the Government of the Republic
of India
sd
(Suchitra Durai)
For the government of Republic
of Kenya
sd
(Henry Rotich)
H.E HIGH COMMISSIONER OF
THE REPUBLIC OF INDIA
CABINET SECRETARY,
NATIONAL TREASURY
FOR THE REPUBLIC OF INDIA
FOR THE REPUBLIC OF KENYA
¹Hkkx IIµ[k.M 3(ii)º
Hkkjr dk jkti=k % vlk/kj.k
37
2.
It is understood that if the domestic law of a Contracting State is more beneficial to a resident of the other
Contracting State than the provisions of this Agreement, then the provisions of the domestic law of the first-mentioned
State shall apply to the extent they are more beneficial to such a resident.
IN WITNESS WHEREOF, the undersigned, being duly authorized by their respective Governments, have signed
this Protocol.
DONE in duplicate at Nairobi on this 11th day of July 2016 each, in the Hindi and English Languages, both texts
being equally authentic. In case of divergence of interpretation, the English text shall prevail.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
For the Government of the Republic
of India
sd
(Suchitra Durai)
For the government of Republic
of Kenya
sd
(Henry Rotich)
H.E HIGH COMMISSIONER OF
THE REPUBLIC OF INDIA
CABINET SECRETARY,
NATIONAL TREASURY
FOR THE REPUBLIC OF INDIA
FOR THE REPUBLIC OF KENYA
[Notification No. 11/2018/F. No. 503/01/2005/FTD-II]
RAJAT BANSAL, Jt. Secy.
SIGN
