Convention between the Government of the Republic of India and the Government of the Portuguese Republic for the dtaa and the prevention of fiscal evasion with respect to taxes on inco................................. - 199/2005 - Income Tax

Convention between the Government of the Republic of India and the Government of the Portuguese Republic for the dtaa and the prevention of fiscal evasion with respect to taxes on income - Amendments in the N. No. G.S.R. 542(E) dated the 16th June, 2000 Notification No. 199/2005, Dated 20-9-2005 Whereas the convention between the Government of the Republic of India and the Government of the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was notified in the notification of the Government of India, the Ministry of Finance (Department of Revenue), number G.S.R. 542(E) dated the 16th June, 2000 published in the Gazette of India, Extraordinary, in Part-II, Section 3. Sub-section (i) dated the 16th June, 2000; Whereas paragraph 5 of article 23 in the Annexure to the said notification requires modifications; Whereas the Government of the PortugueseRepublic were informed about the necessary amendment and their acceptance was communicated by the Ministry of External Affairs vide letter dated the 10th February 2005; Now, therefore, in exercise of the powers conferred by Section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendment in the notification number GSR 542(E) dated the 16th June 2000, namely:- In the said notification, in the Annexure, relating to the convention between the Government of the Republic of India and the Government of the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, in Article 23, in paragraph 5, for the words and figures paragraphs 1 and 2 the words and figures paragraphs 2 and 3 shall be substituted. [F.No.503/5/91-FTD]