ARTICLE 29
U.S. Income Tax Treaty — India Technical Explanation - 1989 · 2026-10-03 edition · updated 2026-10-04 · United States
Diplomatic Agents and Consular Officers
This Article provides that any fiscal privileges to which diplomatic or consular officials are entitled under general provisions of international law or under special agreements will apply notwithstanding any provisions to the contrary in the Convention.
The saving clause of paragraph 3 of Article 1 (General Scope) does not apply to override any benefits of this Article available to an individual who is neither a citizen of the United States nor has immigrant status there.
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