The Convention between Thailand and the Republic of India for the Avoidance  of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 22^nd March 1985 and the instrument of ratification were exchanged on 13^th March  1986.

            Under Article 28, this Convention shall apply in Thailand:

1.         in respect of taxes withheld at source, on amounts paid or remitted on or after 1^st January 1987,

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1^st January 1987.