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<h1>India-Portugal Tax Treaty Amended: Article 23 Now References Paragraphs 2 & 3 u/s 90, Income-tax Act, 1961.</h1> The notification announces an amendment to the convention between the Government of India and the Government of Portugal concerning the avoidance of double taxation and prevention of fiscal evasion related to income taxes. Initially notified in June 2000, the amendment modifies paragraph 5 of Article 23 in the convention's annexure. The change involves substituting the reference from 'paragraphs 1 and 2' to 'paragraphs 2 and 3.' This amendment follows communication and acceptance from the Government of Portugal, facilitated by the Ministry of External Affairs. The amendment is enacted under Section 90 of the Income-tax Act, 1961.