Section 1 in Convention between the Government of the Republic of India and the Government of Republic of Finland for the avoidance of double taxation with respect to taxes on income and on capital
1. Sub-paragraph (b) of paragraph 1 of Article 24 the Convention shall be deleted and replaced by the following:
"(b) Dividends paid by a company being a resident of India to a company which is a resident of Finland and which controls directly at least 10 per cent of the voting power in the company paying the dividends shall be exempt from Finnish tax."
