Date: 2015-03-23Category: Extra OrdinaryState: Union GovernmentCountry: India
The Government of the Republic of India and the Government of the Czechoslovak Socialist Republic was signed on the 27th 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.
This notification, S.O. 813(E), issued by the Ministry of Finance, Department of Revenue on March 23, 2015, clarifies the applicability of the Agreement between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic regarding the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income. The original agreement was signed on January 27, 1986, and published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, vide number G.S.R. 526(E), dated May 25, 1987.
The Central Board of Direct Taxes (CBDT), exercising powers conferred by section 119 of the Income-tax Act, 1961 (43 of 1961), clarifies that this agreement continues to be applicable to the residents of the Slovak Republic. This clarification is based on the fact that the Slovak Republic is one of the independent states that succeeded the Czechoslovak Socialist Republic, and under applicable international laws, the agreement remains in force.
The notification number is 25/2015 and the F. No. is 501/12/1995-FTD-I. The Joint Secretary, Akhilesh Ranjan, issued the notification.
Key Entities Referenced
Republic of India: A signatory to the Agreement mentioned in the document.
Czechoslovak Socialist Republic: A signatory to the Agreement mentioned in the document.
Slovak Republic: One of the independent states that succeeded the Czechoslovak Socialist Republic and to which the Agreement applies.
Agreement between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic: An agreement signed on January 27, 1986, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Gazette of India: Official government publication in which the agreement was published.
Income-tax Act, 1961: The Indian law under which the clarification regarding the applicability of the agreement is issued. Section 119 and 90 are mentioned.
Central Board of Direct Taxes: The authority clarifying the applicability of the Agreement.
New Delhi: Location of publication and notification.
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[अिधसूचना स.ं 25/2015 फा. स.ं 501/12/1995-एफटीडी-I]
अिखलेश रंजन, संयु; सिचव (एफटी एंड टीआर-I)
1355 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 23rd March, 2015
S.O. 813(E).—Whereas an Agreement between the Government of the Republic of India and the
Government of the Czechoslovak Socialist Republic was signed on the 27th 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 II, Section 3, Sub-section (i), vide number
G.S.R. 526 (E), dated the 25th 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 27th 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 No. 25/2015/F. No. 501/12/1995-FTD-I]
AKHILESH RANJAN, Jt. Secy. (FT&TR-I)
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.