Section 32(b) in 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
(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.
