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Case law › Notifications › 2000 › Notification No. 11465 [File No. 503/5/91-FTD] / GSR 673(E)
Notification 25 August 2000

Notification No. 11465 [File No. 503/5/91-FTD] / GSR 673(E)

Notification under section 90 : DTAA Between INDIA and Portugal : Corrigendum

What this is

Notification No. 11465 [File No. 503/5/91-FTD] / GSR 673(E) was published on 25 August 2000. Its subject is Notification under section 90 : DTAA Between INDIA and Portugal : Corrigendum.

This one is about a tax treaty. India’s treaties enter Indian law by notification under section 90; where the instrument below is that notification, its date decides from when the treaty may be applied, and where it is a circular, it is the Board telling its officers how it reads the treaty — which is not the same thing.

What it does

The notification is a corrigendum to G.S.R. 542(E) dated 16 June 2000, the notification under section 90 of the Income-tax Act, 1961 relating to the double taxation avoidance agreement between India and Portugal, as published in the Gazette of India Extraordinary, Part II, section 3, sub-section (i), of that date. At page 50, in line 12, for "paragraph 2(f)" the words "paragraph 2(g)" are to be read.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.3s.3
s.90s.159

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

NOTIFICATION UNDER SECTION 90 : DTAA BETWEEN INDIA AND PORTUGAL : CORRIGENDUM
Notification No. 11465 [GSR 673(E) (File No. 503/5/91-FTD)], dated 25-8-2000

In the notification of the Government of India, Ministry of Finance, Department of Revenue, No. G. S. R. 542(E), dated 16th June, 2000, published in Gazette of India, Extry., Part II, section 3, sub-section (i), dated 16th June, 2000, at page 50, in line 12 �for "paragraph 2(f)" read "paragraph 2(g)".

What to watch

Where you meet it

In reading the text of the India-Portugal agreement as published, wherever that cross-reference is relied on.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 775(E)  ·  Notification No. 11465 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.