Case law › Notifications › 2015 › Notification No. 77/2015 [F. No. 500/137/2011-FTD-I] / SO 2676(E)

Notification 30 September 2015

Notification No. 77/2015 [F. No. 500/137/2011-FTD-I] / SO 2676(E)

Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Inter-Governmental agreement and Memorandum of Understanding (MoU) between Government of India and Government of USA to improve international tax compliance and to implement foreign account tax compliance act of USA

What this is

Notification No. 77/2015 [F. No. 500/137/2011-FTD-I] / SO 2676(E) was published on 30 September 2015. Its subject is Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Inter-Governmental agreement and Memorandum of Understanding (MoU) between Government of India and Government of USA to improve international tax compliance and to implement foreign account tax compliance act of USA.

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.78 /2015 [F. No.142/20/2015-TPL] / SO 2791(E) · Notification No. 76/2015 [F.No.133/50/2015-TPL] / SO 2663 (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.