CIRCULAR [F. NO. 500/138/2002-FTD-II], DATED 16-8-2013

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 – CIRCULATION OF THE PUBLISHED NOTIFICATIONS OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE ORIENTAL REPUBLIC OF URUGUAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

CIRCULAR [F. NO. 500/138/2002-FTD-II]DATED 16-8-2013

The Notification along with the Agreement between the Government of the Republic of India and the Government of the Oriental Republic of Uruguay for the avoidance of Double Taxation and the Prevention of Fiscal evasion with respect to taxes on income and on capital was published on 5th July, 2013 through S.O. 2081(E). Notification No.53/2013/500/138/2002-FTD-II.

2. All the provision of the said Agreement between the Government of the Republic of India and the Government of the Oriental Republic of Uruguay for the avoidance of Double Taxation and the Prevention of Fiscal evasion with respect to taxes on income and on capital shall be given effect to in the Union of India with effect from the 1st day of April, 2014.

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