Notification No. 199 — A tax treaty given effect under section 3 of the Income-tax Act, 1961

What this is

Notification No. 199 was published on 20 September 2005. Its subject is A tax treaty given effect under section 3 of the Income-tax Act, 1961.

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

Under section 90 of the Income-tax Act, 1961, the Central Government amends its notification G.S.R. 542(E) dated 16 June 2000, by which the Convention between India and 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 Annexure to that notification, in paragraph 5 of Article 23, for the words and figures "paragraphs 1 and 2" the words and figures "paragraphs 2 and 3" are substituted. It is a correction of the internal cross-reference in that paragraph, the Government of the Portuguese Republic having been informed of the necessary amendment and its acceptance communicated by the Ministry of External Affairs by letter dated 10 February 2005.

Why it was issued

The notification records that paragraph 5 of Article 23 in the Annexure required modification, and that the Portuguese Republic accepted the amendment as communicated by the Ministry of External Affairs by letter dated 10 February 2005.

Who it reaches

residents of India and of Portugal relying on Article 23 of the Convention
assessing officers applying that Article in a treaty computation

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 Act	Now
s.3	s.3
s.90	s.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 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 Portuguese Republic 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]

What to watch

The amendment gives no date of its own effect; it reads back into the notification G.S.R. 542(E) dated 16 June 2000.
Only the cross-reference in paragraph 5 of Article 23 changes; no substantive provision of the Convention is altered.
The change of reference alters which paragraphs of the Article paragraph 5 operates upon, so the Article must be read afresh with the corrected reference.

Where you meet it

In a claim under Article 23 of the India-Portugal Convention in a return or an assessment.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 200 · Notification No. 198 →

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.