F. No. 500/138/2002-FTD-II
Government of India
Ministry of finance
Department of Revenue
Central Board of Direct Taxes
(Foreign Tax & Tax Research Division – IV)
7th Floor, ‘C’ Wing,
Hudco Vishala Building,
14, Bhikaji Cama Place,
New Delhi, the 16th August, 2013
Subject:-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 in the Gazette of India (extraordinary)- reg.
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,
A copy of the same is enclosed for information.
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 1stday of April, 2014.
Encl : As above
(Alok Malviya)
Under Secretary (FT&TR-IV)
Tele/Fax. 26179276
l. PS to Finance Minister/PS to MOSF(R)
2. PS to Secretary (Revenue)
3. PS to Chainnan, CBDT,
4. All CCsIT & All DGs IT
5. JS(L&T),Ministry of External Affairs, Bhagwan Dass Road, New Delhi.
6. JS (LAC), Ministry of External Affairs, South Block, New Delhi
7. JS (Legal), Ministry of Law & Justice, Dept. of Legal Affairs, Shastri Bhawan, New Delhi
8. PS to JS (TPL-I)/JS(TPL-II)/JS(FT&TR-I)/JS(FT&TR-II)
9. All Directors (FT&TR Division)
10. All under Secretaries, (FT&TR Division)
11. DGIT (systems) for uploading in the departmental website. (Copy of Notification also sent by E-mail to web manager @incomtaxindia.gov.in)