Section 90 of the Income-tax Act, 1961 � Double taxable agreement � Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries � With Government of Ireland
Notification No. 59/2002 [F.No. 503/6/91-FTD] / SO 212 (E) was published on 19 March 2002. Its subject is Section 90 of the Income-tax Act, 1961 � Double taxable agreement � Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries � With Government of Ireland.
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.
The Central Government directs that the annexed Exchange of Letters between the Indian and the Irish authorities shall form part of notification No. 45/2002, G.S.R. 105(E) dated 20 February 2002, by which the Convention between India and Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, signed at New Delhi on 6 November 2000, was notified. By the Note Verbale of 3 September 2001 from the Irish Department of Foreign Affairs and the Embassy of India's reply of 31 December 2001 accepting it, the two Governments agreed that in the Convention the references in Article 3(1)(ii) to "a year beginning with the sixth day of April in one year and ending with the fifth day of April in the following year" shall read "the calendar year", and the references in Article 28(3)(b)(i) and in Article 29(b)(i) to "the sixth of April in the year next following" shall read "the first day of January in the year next following". By reason of that amendment the Convention takes effect for all taxes covered by it from 1 January 2002, and the agreement constituted by the Note and the reply enters into force at the same time as the Convention.
Section 90 of the Income-tax Act, 1961 � Double taxable agreement � Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries � With Government of Ireland.
Notification No. 59/2002 [S.O. 212 (E)] [F.No. 503/6/91-FTD], dated 19-3-2002
In the notification No. 45/2002 of the Government of India in the Ministry of Finance (Department of Revenue), Number G.S.R. 105(E) dated the 20th February, 2002 published in the Gazette of India. (Extraordinary), in Part-II, Section 3, Sub-section (i) dated the 20th February, 2002, the Exchange of Letters between the Indian and the Irish authorities as annexed shall form part of the aforesaid notification.An Roinn Gnothai Eachtracha
Department of Foreign Affairs
Baile Atha Cliath 2
Dublin 2
Ref: 348/764
The Department of Foreign Affairs presents its compliments to the Embassy of India and has the honour to refer to the Convention between the Government of Ireland and the Government of the Republic of India for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains which was signed in New Delhi on 6 November, 2000 and ratified by the Government of the Republic of India on 9 November, 2000 and which has yet to be ratified by the Irish Government, and to make, on behalf of the Government of Ireland, the following proposal for the purpose of its application.
���������� The Government of Ireland proposes that the references in Article 3 (i) (ii) to "a year beginning with the sixth day of April in one year and ending with the fifth day of April in the following year" should read "the calendar year".
The Government of Ireland also proposes that the references in Article 28(3)(b)(i) to "the sixth of April in the year next following" should be read as "the first day of January in the year next following". By reason of the amendment the Convention between the Government of Ireland and the Government of Republic of India would then take effect for all taxes covered by it from 1 January, 2002.
���������� Finally, the Government of Ireland also proposes that the references in Article 29(b) (i) to "the sixth of April in the year next following" should be read as "the first day of January in the year next following".
���������� If the foregoing proposals are acceptable to the Government of the Republic of India, the Department of Foreign Affairs has been honour to suggest that the present Note and the reply of the Government of the Republic of India to that effect shall be regarded as constituting an agreement between the two Governments in this matter which shall enter into force at the same time as the entry into force of the Convention.
The Department of Foreign Affairs avails itself of this opportunity to renew to the Embassy of India the assurances of its highest consideration.
Dublin, September 3, 2001
Embassy of India
6 Leeson Park
Dublin 6.
EMBASSY OF INDIA
6 Leeson Park, DUBLIN_6.
No. Dub./103/7/99����������������������������������������� � 31 December, 2001
The Embassy of India, Dublin, presents its compliments to the Department of Foreign Affairs of the Government of Ireland and with reference to their Note Verbale No. 348/764 dated 3rd September, 2001, regarding the convention for Avoidance of Double Taxation and the Prevention of Fiscal Evasion, signed between India and Ireland, has the honour to convey that the concerned authorities in India have informed that the Government of India has accepted the amendments to the convent on suggested by the Government of Ireland vide the Note Verbale under reference above.
���������� This information may please be conveyed to the Department of Revenue, Government of Ireland, so that these amendments can come into effect from the date as stipulated in the Note Verbale dated 3rd September 2001 from the esteemed Department.
���������� The Embassy of India avails itself of this opportunity to renew to the Department of Foreign Affairs, Government of Ireland the assurances of its highest consideration.
Department of Foreign Affairs.����������������������������������������� Sd/-
(Attn : Ms. Deirdre Farreill)
Asia Pacific Division,
Ivea House, St. Stephen's Green, Dublin-2.
1 January 2002 for all taxes covered by the Convention.
In a return or a certificate under section 195 where relief is claimed under the India-Ireland Convention, particularly in fixing the first period for which the Convention applies.
Source: the Income Tax Department’s own published text — its page for this instrument.
