Section 90 of the Income Tax Act, 1961-
Double Taxation Agreement- Agreement for Avoidance of Double Taxation and Prevention
of Fiscal Evasion with Foreign Countries- Netherlands- Amendment in
Notification No. GSR 382(E) dated 27.03.1989
Notification No. 2/2013,
[F.NO.501/02/1983-FTD-I], dated 14.01.2013
WHEREAS a
Protocol for amending the Convention between the Republic of India and the
Kingdom of the Netherlands for the avoidance of double taxation and for the
prevention of fiscal evasion with respect to taxes on Income and on Capital was
signed at the Hague on the 10th day of May, 2012;
AND WHEREAS, the
date of entry into force of the said Protocol is the 2nd day of November, 2012,
being the date of later of the notifications of satisfaction of all legal
requirements and procedures for entry into force of the Agreement, in
accordance with Paragraph 2 of Article 3 of the said Protocol;
AND WHEREAS,
Paragraph 2 of Article 3 of the said Protocol provides that the amending
protocol, which shall form an integral part of the convention shall enter into
force on the date of the later of the notifications referred to in paragraph 1
of said Article and its provisions shall have effect forthwith;
NOW, THEREFORE,
in exercise of the powers conferred by section 90 of the Income-Tax Act, 1961
(43 of 1961), the Central Government hereby directs that all the provisions of
the said Protocol, as set out in the Annexure hereto, shall be given effect to
in the Union of India in respect of income and on Capital arising from the 2nd
November, 2012.
.
.
.
.
.
.
.
.
0 comments:
Post a Comment