https://www.scconline.com/blog/post/2017/11/13/cabinet-approves-agreement-india-hong-kong-special-administrative-region-china-avoidance-double-taxation-prevention-fiscal-evasion-respect-taxes-income/
Cabinet approves Agreement between India and Hong Kong Special Administrative Region of China for Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to taxes on income