Notification No. 25/2015

Section 90, read with section 119, of the Income-tax Act, 1961 - Double taxation agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries - Czechoslovak socialist republic - Clarification on applicability of agreement dated 25-5-1987 to Slovak republic

What this is

Notification No. 25/2015 was published on 23 March 2015. Its subject is Section 90, read with section 119, of the Income-tax Act, 1961 - Double taxation agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries - Czechoslovak socialist republic - Clarification on applicability of agreement dated 25-5-1987 to Slovak republic.

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 text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

heels ae [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
= PART — Il, SECTION 3, SUB-SECTION (ii)]
J GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
23eef°
New Delhi, the March, 2015

5.0.....{E). - Whereas an Agreement between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic was signed on the 27"
January, 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the same was published in the Gazette of India,
Extraordinary, Part lI,-Section 3, Sub-section (i, vide number G.5,R.526 (E }, dated the
25"" of May, 1987;

And whereas the Slovak Republic is one of the independent States that have succeeded the Czechoslovak Socialist Republic;

And whereas under the applicable international laws regarding application of treaties in case of succession of States, this Agreement continues to be applicable In respect of the Slovak Republic, being one of the independent States to have succeeded the Czechoslovak Socialist Republic:

Now, therefore, in exercise of the powers conferred by section 119 of the
Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby clarifies that for the purposes of section 90 of the said Act, the Agreement signed between the
Government of the Republic of India and the Government of the Czechoslovak Socialist
Republic on the 27" January 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income continues to be applicable to the residents of the Slovak Republic.

[Notification Nod. 22h) F.No. 501/12/1995-FTD-1]
Mubrsiord

(Akhilesh Ranjan}

Joint Secretary (FT&TR-I)

Source: the department’s scanned file.

← Notification No. 31/2015 · Notification No. 24/2015 →

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.