Case law › Notifications › 2014 › Notification No. 44/2014 [F.No. 501/3/99-FTD-II] / SO 2465(E)

Notification 23 September 2014

Notification No. 44/2014 [F.No. 501/3/99-FTD-II] / SO 2465(E)

Agreement between the Government of the Republic of India and the Republic of Colombia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

What this is

Notification No. 44/2014 [F.No. 501/3/99-FTD-II] / SO 2465(E) was published on 23 September 2014. Its subject is Agreement between the Government of the Republic of India and the Republic of Colombia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

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 instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 45/2014 [F.No.500/1/2014-APA-II] SO 2478(E) · Notification No. 43/2014 [F.No.152/1/2013-TPL] SO 2399(E) →

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.