Notification No. 3

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ears do Sto WeIo~33004/99 6S 2 REGD.NO.1.1.-3300199
pany
AEG
Che Gazette of India
STATENTTT
EXTRAORDINARY
ArT Wl aqvg 3—3Q-WveE (ii)
PART H—Section 3—Sub-section (ii)
| wrrenre & Tariyra
PUBLISHED BY AUTHORITY :
a 33] _ ag feeet, ara, wratt 10, 2011/dte 20, 1932 .
No. 33] NEW DELHI, MONDAY, JANUARY 10, 2011/PAUSA 20, 1932
fort Wares (tara fart )
( axita verer art ated )
afer ag fare, 10 wad, 2011
( street )

IIT, 34(31).— safe, ore (afar rang ate wea Ba) weey weal, fas sirens aH
TORRY, TSH AH Yer, AKT TREY, Aerts TR, farSH sth Ae, WHI Stef TOR Ta
Stee Menai VATA TRE wifse z, at orant S aes aT ae W cet Haar & afte siz
Wea wrahiae Tera h fre Gears SU SH STH, area A feats 13 AAPA, 2005 Al waMAhea EST
OW, TH RMR H WpSs-16 H STAT A ast aay Weal gra fa we aes, set Hh cry Sy, Blea ast strated al wee a dae 8 ore faa srt fee 19 ata, 2010 Al ad wt 7g afer mm dtad fea feats 19 FS, 2010 wt Waa PT |

S:, AI ATH SfarsqA, 1961 (1961 FI 43) Bt IT 90 ERI ved Barat Hl Wart Hed Ey,
HAT TAHT Wega ae ee sat @ fH sat a H Gt soay | sta, 2011 S aa aa A any fru wey |

[w. &. 500/96/97-fa.a.0.-1Vatgan F. 3/2011-faea. 1
a. wafer, aya afaa
71 GV2011 (1)

HIT
ay Wath wc A let Hua @ WReke ait oreiRa wearer Ber
@ da A arm fees
| aerea DR
WATT
we @ata wear dg eff vB da) weer wel St we fir -
afeat seater TORI cen stot crpaifie warsraréd worros wfc ze ; -
aes way weal S vey anlar wea w serar aA at gfe U ax val act 8 det oe & uRe cen oRaRG sara wes WK Yh OR Fat
OM GH Tet G,
FTIR WET Bee :
WTS - 4
area aarare
1. FARR water & fae wa aH dad A seen saa Ta: ; (#) wey Usa” us a sift & - sh -14 sera weal FS vH We ; (@) cafey wea ad afe, ag wert, afesat a ag fra sik ag oT
wa wifta & fe defo weer west AF amy awe al G ded ww awe sae & wi A Was vied es |
(1) “ar oe or oe & cet at oargER aay - MS ATER asad Hy,

| Hee 3 AA BI UAT ; ASTI 3
(a) “wart free” oe or srel @, orgy - I @ arene wars ferent ; (S.) “witem” ve or aet 3 ft deer wor a uUfeea aH! aR HS Tel Hig afte ; ai (a) “fate ae” ue or set we as G8, tenfh sree Iv 4 ufenfea fra
THe;
2. fod) Gay Wes ERI Vel dH fet waa sa Ge al ay fey GM H WA Fz,
Wa we Geax A sven slaa a et, Sas safer feet we or ad set erm wl va
TRI UT HS SA ae U dalla oral H sive et 2 fy we ve Se aT ete F sik we set Se wae weg & ft aa oral G serfs omg AG seh oe we eT UY va
. UR UI H EX OM H sierta omy od = |
; APB - 2
RN G Bata aA ate afea ae RR VA Alara wary en, Wt ww om afta wees weal & Pari zg firs
Uaer 4 US HU BywsE 16 H SATA Va Baz |
Wo? - 3
ERR G Bata st Aet HK
1. - WS AR HRT ee HT GeV aA: WaT TG AH de A OMY eM |
2. Fa wea area Wars & sir S ore aftorat ue orme ay ant sik Vert ant
. al BH VA ae sera stat fey aM are wash ag aagRal sera aaah St Hot Urat
Ww arl wed Hea He sera sa HP aah WK TMG AG He S WT A AMT WITT |
: 3. form alge oe wae Ge ay eT, 2 aah - 1A alae & |
4. ae ae fet A wren sera aede: war He Ue A OY SPT GY PAIN WW STAN
fog aA at anke @ gear fers a & afaRad sera sas BIA We OOTY TNA |
era wert a wart wifteort fot at aecaget oRadai G deer AF wre fears a aga OA Tt GS s-st awa Srp 4 fey ww a |

4 THE GAZETTE OF INDIA : EXTRAORDINARY [Pari db Si C30
HTBE -4
Part
1. «6-H ahora “cH wees weg aT ah” ve 4 afta & - ae A oT
afed fot WX SH WaT Me S a Grp & site, Sad affara, Fras, weet - WA
aaa gat vor ot fet ser oat @ ORT HY weTa WH WHat & sik set Wa UST
ay saa ae worfae so-warm aera wit wrt at enfta @ | cent, ge ve a are ta afta wfta ad & fora oe ve wees ues 8 fra ae SV oe aa GS aA AY
Ve Wael Woy F SY AIM Ul Vea zi |
2. wet Ros 1 GS Vass S oro we afe ve uw afl was wou Gryat Par a, cet saat ead Perper oa at ot :

(>) Ga oe Weed wee aya US Par arr orem Tel SS Ve wet Pare
Je vice Bf, ae wa we B afte wes wool 4 ore wrh fPraeqze .
Brae] Bi, W ae Vet was wos Gy/at ve fran arn orem, fra wer sad oferta ol onfie ddr uPrcax & (Hecagel feat wr Sx) ;

(@) oft oa wee wee oT fied vas ae fea Med & Pee set fra oT waa eB sera afe veo fet aera weg A alg endl fray weer wet &, a ce ol wees wa a Pa arr org fees ae
SATA WaT B ; |

(1) aft qe ona ver B afte wars wow 4 weaned a sera oad U fee .
ft war weg Fadl weaved &, A ae Soa vet Wess rT a7 Pah
AM UTeT/aTeh frre se va Ui ze :

(a) aed wm 8 afte wes we aa Uw e aera STA UG feet Hyatt a ufea aa & a dda was weal G was weet oeaRe weala “
ERI SU WS HT VAM Hy |

3. wet heim 1 wade @ oro fet afe 4 fra we afer we U afte wae weal a fran 8, cet ae Saag wa wast wea a7 rant arn orem free sea ward vag - wo fra 2 | ae ve was wee oF Poko ad fear ot wea et fie cea ward we wna fara & at dela wows wool G waa miffent uesRa weal S ga
We Bl GAIA Hee |

[FT SVS 3(ii)] AT I UAT : SAUNT 5
10 Weer reel Swarr mart tet qe, frat candel sk arduite acta a saat waft wicat afte &, or STE Tet a GT SU RR H Bade MW VaR Weal
& aie orl & wade ot oraihad oe & fay srazam & Tt Sa GI @ sila aid
&, Uet ae fe wad anie flea oem geen arr o wfiea a a | feet at waa
WI EN we St Ag ay A yaa eel yer wa ar uret fora wer fe va wa wer & aha ore d safe wer at ag gar art ont 8 ok wa daa WS afer seat wifereat (fora ara atk gerahre Fora at efi 2) wt swe fear aren,
WoT at a ako sea sre aye oe, wae wads erat aftator G dda F
. wea Se dad atte or ako eet o wafiia a, ot ga Gwe o siete and F 1 1H
ates sera wert yn a wT Sar WS wah & fay Bf A | a GET a a | Maat wares wt orfasal sera =f Pofat A we Hx wat!
Ree aA RRR A eam 4 wade or anf fare weer or oe Prafte arf
“() Be HIT GY we wy H aryl sik wera yensit SF se aK
7 . (a) vet ger ata oer, fies acral otk wdute card a oat
| watra wfsat entra &, Fea GWT Vl Gs sera Gay Wael WI G Sr
& sits aera wares at arrey feta F arr sat s ; oe (7) tet gen Fea oe fires es anne, areenfde, afer, afirferr
| aera ofr dat at Ae sera ara wis sera Yaa whe alt &, a PRA WHS SET MON ot ae H (sis afer) ufper et |
at at ayett ¥ era
1. - Wee Woy Woes Aral a age A vp Ger at Bera HM | Tae Weal SF way
Ment se sypesq S apart at fa at wea wenfa ae qa Het |

6 THE GAZETTE OF INDIA : EXTRAORDINARY |Part Il--Skc. 3(ii)|

2. «Se aye 4 wen wy wee Wore aan" ar aad Gee 4 enfta fey ay a G

| Waa 4 are, ael-ds ok aye ot oma sera Wht we a Waloa Tem o dae 4 He

— meade |

8. re fore We TT aT WR dal va wa we S arp S sits vada gaat aye al we ae Wee Te Ga WON ad HI Va Wa wey H was WON S
SR WR’ GAY Wes wor G warm wiferRal at age & warornel edtare fear org
WR TH GH AR WaT WI HT Word aa en, fay water guH ori S sade GF
ATR BH GA Te WS ERI Tee fear wET |
4. we fort wars wer or wera car ae aa di & fora Udy A ce TeRT Wy, ;
TH WRG ad GH GU UI Wey GS Tay mH G sls Ww GER WaT Wey H TAA
Wort EI PAT H SI HM H yalornel clon wr fos wT | de gay Aa
UT GH Woe ad w Uder F ory are, al fe woes ad va GR wy G WA ad a, @ wre @ sq Ga S vos Hen, azel ae fe wa WS eal wr yam fon wer %, wore aa seAfeaftad wars weg A wade wd 8 ser va afar er eas fore saat aaett tas oT afore zs | |
5. fet cers Wey SG aN we Sy ages G adel ot wt any fea we ua al sO
6. «ea 3 sik 4 GH Vad GH ela gy at tems 3 sear 4 & watered fet wae
UR gT MOR fea TH Wea aa sa wae wow F feet wea - dh H seals ae am aera oat wa A Ue Sas TET FH GR VS WaT WI SG Grp S aierta fet
Wad ad H water He. wefaen zat A oot | sad stera, eH 3 sea 4 -
wiprrel fet wars wor arr war feu 7 wo ad H Va wae wo 4 GY aw
UI S OP H sins Ga word ad B yaros aly wey aa sri | .
7. fodt weer wer S word aa & aferca, dem ser wi G dae 4 Hrlaeal a
Haat GH WaT WI S areal aera werahea Paral B ere oa VIET | ea aE
4 ta po ae & foreor orf Gay wae wom & feet =a sera verafio Poa @
waa Oat arial & fey feet aftrar Gr Yo HM AMA We HLA STAT TET |

{ APT 11—%qvs 3(ii)] AA Bl UAT ; AST 7
8. wet dwar 3 sea 4 & cea feet wes wor aw ade fey uA FS wea fort waa oie serifeaftsad wae wor U daft word ad of GIR Tae weg A ayer oe oe afta oe U ved afta word aa set Pafeftsd @ dda F eae ef UTM

() tre 3 6 sina ate @ ae 4, verifeftad wat WHT HT GE
WHR Ta VT VA Wa WIG EM G aed yada e ak WY alia
EN Ca 8 WH US WA Va Wa WI HS GP G sila gaol age WH |
el Wha > Sera

(a) tore 4 aorta oppia @ aaa 4, weritfeaftad Weel wT STIR
ara firrh dar F ae we UeI a Gr G ded gual aych wrafeaa
OA G Vesa S GT S sag ara & weAfeead Wael Ley HT WA

; WH Se dea Hl aR Was Woy H WAH wld al depre siferyafea
Su se Gay Mars wor a fawor we yerifeahd wars WeI sot ale
; al sretta Bea Fel CT |
9. Bu yee G sosel ar sel dal FS fet ot aaa weg ue Prevfeftad G fey
TAM AN] PHT Ast SAAT GATT : |

(>) De URI WI se RR wa we h ot sik verata vera w
Sead Wea ST He

(@) wi one wet ot wort Aa ise ofa) & fanita a:

(7) Were var eT ae QR wae woe A gas orl sea wrap yet ad seta wore agelt ser dem, oka wt are a Go at wafad saa at 4 fear at ;

; (a) SA amal A wera ve SET Tel va We woe @ fay waa ae
GAY UT WI ERI Vaya fey a set oH wT wT S aquidels Si |
HYVES - 7
SRN BT SMeTA-TaA
1. Ween Fe WHY H al SK W ae Baw wey fered aaa fHar wa gz, wera wd udu aaa fit ante fiat 8 dafa ara A afta zw

8 THE GAZETTE OF INDIA : EXTRAORDINARY [Pare Uh Spe S|

see UT Wo BV wrat Ey Ss sy VA ga Gey 4 alee feu ay ae 4 sata | OH
WA Ht wea PAT |
2. «ae were Yee foras opie fea wae aduta aardal G wer senda wr
Wed Pe :

() Faw O af wen & camel at oega OS @ fay sus aehte orp

amt fratRa fafa grr ; (@) aden weer wee am ample fey ay faery fae ae, ware thn aH
FIT SUH ss Gr H sits soos et fae at Freeads Mh aH |
3. - Uh UT WY GaN wees wer w fet ate a aandal a sem - yam oH ; arr we GET |
4. aR a te go Ht avr ae wen orem ot feet eer woe an gue
Or & aya F aendal & fe ware G sna - Wat Hl SAG Sea eT |
5 Oe ly AAT SU ae H srg F yeqa far oa s sie ve sitet are 4
Tel Bat, a Ea side F argare a wet For UAT aTey |
HOT - 8
WEA, seat sie viva

1. Ss WHEL seams sera Mena wt asl FS fot wy aa wea & fre fevaftencra, wetfencta strat geet set axe ot cen GH Gat Wael Ueq A ATA wea a, 3 ae sears Oe? sera Mears He sera eel H fey Ga Tat WU HI HA S
or a ad at safe @ fey cht eal 8 ok ot gu ek G copra Yd Ga Ga Wa WT ; an flared @ seat en, Gee WA wahorel va wars wou F feet at oferta ow ga
WaT WHI A GS Ge we ert | ;
2. se apea s ware, fed afe ao feet wars woe on Prardt at AMT Ue wa ae oe fade af 4 fret os ae wae woe oF at Heal oe! & sera Tae dene Yad fadta ad A oa wae woe ar Part wer wet at |
3. wre 1 & warn’ “oraifed tem” of aad ve tem 8 8 foe gu wae
4 data Wars wos Ot UHR ani arqAifed fear war z |

{WT H—@are 3(ii)] Ud Bl UTI : Sa 4)
Ww - 9
ferent
1. feet faereff at ot gery fort weer wor or di aet @ Ged sect fret wa
TRI wer or Part ¢ sen on sik w ara amt fen stern warm & yao ve
QR weer wou F woke 8 gay wee wey 4 ager, ae sik wraghtal ak afeen/qey h wa-eare Pen strat wero aH yarn SA WHI H aE Ga Wal S wa ay FU WM GS sora sa Re w a de dorme S ra Hea s aen fos ae
QI Tet wer ¥ wari Fo ora & afe Prato Mid ak we vas seaasy U UST Barz, ax 8 we wrea ert
- 2 wed or 1 o aah torr 6 UR GS dda 7 sua we yftad
3000/- satat Sex a wy SB affres wel er
3. SA ATW G OTF Hag Sa waaae aH ey w of oT vel Ren serar war aI
TT oe & fey usa sera verge sriferr a, fog foe oft fort at fea 4 a are Fa aye G AY VS GY wae wey FA Se we avast af anha U ax
TAR we aS S af at safe H fay set eh |
WTS - 10
wfsrarar
1. wee woe fey verat ot ea A wad By HY veel og wher Gress,
Sar ak ordered srafira ar:
a (i) ates ox werael 8 fort cen ara al @ ddfa wrens w wal oe
® fay we MART RA Fea SMT ;
; Gi) a wereet H onigead sik sereto wd aerial unmet Fi
. qert ; sik ; (iii) we aa q ox wRewenda oe aare oe wae 8 Pac &
fey arorig dar wet |
71 Gi/11—2 .

10 THE GAZETTE OF INDIA : EXTRAORDINARY [Pari He Stic. ae
APB - 14
ax ata at arftart
1. Wee Wa Wer oy ae Gr 4 fy ay oRadal oe vp afte fre dar
OU | Us Wa Wea S He oars & fer ag wonferat srerar aatiferal at after wy at efter wen |
2. Wh Wel WoT ae STI WR AR Gas weal HT faa 4 deters ale Garay, ecufarat, waar wae, ata ow wer orden, ef odes, yaar woref otk vrenhreat onfe & warsmel sry wfcarenct fastest or wae wool SILT |
WTSI - 12
fora wees wor cha A fea a, se ERR GS Gree fara GH arco Hi sam 4
wad By, Waa UK was widarRal S fearefarsl we |
HTOS 13
arta
BW RRS Pe & fey wae weal ER ola HA Ww sera sas Ay]
am ot ante @ ofa ast at waft we at fia umd & us am fh 2 fafesa 4 oat
Ufraers GI VS qatar at snare & fry yea aet GK 2a
HPOT 14 ;
RET .
3a RR A deena err dees fea wm waa é | Ver as A dees wet
Wa weal arr we & Aerefea & wae wpe weet cendul a fda at aan
We afta aR sad dar A afer ant es S gear # wart erm | gy aE
or MMe Wars weal 4 are faa an afffeay FS art sh SF vas ani dafea forte ad @ area at ate B aN] eNT |

[aT I—@rS 3(ii)] UA Bl VATA : SAAT I
WBS 15
amet
Ue OW Ui w Aerated waa fea wen | WH weto Wael wey a warttra wit weg eT |
WPBWES 16
ary] ert
1. weme wi wea wal sk we ufsaog a vad we 4
afeprnst & UN at ww arpa ates, oel-net ft ory ef, shraRacnait a}
. OSS ae chee fea 4 ory atm |
. 2. FoI vude efetad wo S ward et :
(i) arenes a (>) aw te mw ot & dae 4 fora atte 4 ae eee ay elt & Bam are aad Gers Are H wer fest wt sea wu ae Hse at as sera ater Ht as Ura G daa 4 ;
| (@) oma mi o dda & foe oe 8 ce aR ay on 8 OS
set atfadt Uorg Are H vers fet Gl sera Gah ae WA
| aM act we ast G dae 4 ; (ii) yra:
(>) Grr we Hwy a G daa 4 fore ante 4 as ae ay
. ea 8 Bas arr arqadl Gong Ae B wera fest al sera
Bae ae wee aw as sera aa at as ural @ daa A; (a) oro ot & dda 4, fora ante 4 ze oe ay BT f US
sme arjadt wore are @ wey fea qt aera Sas se wy en ae wr asf d wade a;

BoE GAZETTE OF INDIA: EXTRAORDINARY [Pai ul SiC. 3(ii)|
(iii) mea 4 fore atte 4 ae aay ary dar F Bas sere ay ota me & vert Ra Fy aera sae are fret a facta ad A org oa H Way 4 ; (iv) aradta 3 for atta A ae aR ay da 8 VAS ae aya oad are & yen fea or sree wad are fh of fadta ad A wrest ora GH Weer a (v) dara % fra ate 4 ae Hae ay oe 8 VAS are Gad AeA
gare % orn ay aa Aare facta ag od were fer wr sera Gas ae RH EM
art ara & fret at af 4 wes oh af ara @ tse F ; (vi) Uther a : |
(#) a wad my ot S dee A fw ata FA FE AK AY ; dar & was ond anadl gong ae & vem fea ol sea sud we Ae Hae sea ger aH as Ural S dae A; °
(<q) ary ant d weer A, fre atta 4 ue oer ay ea F WTS
ama aqadl garg ame & yer fer wt aera Tae se WH
a aa ar ast & dae 4; ak (vii) aft cia H fre atte A ae Gee ay ear B Vas are aad ater ae ® worm Ra Sr sera Gad Te wrat SA ae ara H Vida F |
HIVE 17
wait
| ne wan aed wer ae AML ee, Tea fr fie aaeT TOT ERI
se waa 7a ae Ren one | aS A weST oe FH AG TT eM H TMG ;
Q oa ae at waft ward BUM SB oad ares aA ae fart Hever Tw graft at waa @ aS wa vs wa ved Toate Ae S ATT SF TAT
Sar FH GARG) Waa aR wee & | We oR A ae ae feted &
aaa A frst et ore :

[ aT 11—ave 3(ii)] ANG AT UTA : STATA 13
—@)) arender &, fore atta wh fetes A ware Ht Ge S unit & B ve ae at graft & ward eA H, ad ater srqadh Gory Ale H we fea at seal sae ae & fooet of facta av A oat ara GH dae F;
Gi) s- yer 4, fora ante of fated A aa at Ga SG ort = SB ve -
WE at sa G wars ert B, Tas arch agai Yory we F wer fer ot srerat See are w feet a facta as A oer one a Mer A; (iii) ana ¥, fore athe at Rea A war a ya a ont & ve
FEM at safl & ware a S, Tad set arqadl atta Are @ wea fer wl ser Sa ae w fret at fata as A yma ara & WaT F
- (iv) wAretéta 4, fra ante oF faftra 4 ware at YT S el BS BE
aay at sal B waa BA GS, Gas amet arqadl waa ale G wey
. fea HI sera Gas ae G fet Hi fata af A omar ara H Uae F ; (v) aoe 4, fire ante af fefta Fo was HH Got A ondl & S vE
ae at aal @ ware eh S vad ome orga wea-Gors AE G
WIA et HI sera Sas ae H fof of fara ak 4 area ara w aes a; (vi) waa a Reade a adam ger Gode eu
Fe aw safl SB Waa eA GH, Gas arte orqadi Gory Are H wey fea Hl Haq sad se H feet at fata af F ore oa w Was 4 ;
3ik (vii) steer A fora ante of faftsa F aa a Gor A ard & SB ve
Aa at srafl H ware eA H, Gas ovr aqadi ai a onta Ae GH
yen fet ot ser sae are w feet A facta av A wrt sna S ade
F |

14. THE GAZETTE OF INDIA : EXTRAORDINARY [Part If--Sec. 3(ii)]
forra ured 4, sua fey faftaa wa 8 wid oem 4 ga
GRR Oy Beale fey = |
a gan, dvarte ¥ af @ gor aia & amex ae Saeed Ra a ar ot at aa oftat 4 fre fer ten | at ore wars wo S waite eI
TTA HE: TORTS St GETS Wer Gt Mel WHR
fae ae Raaet ach

arate sicee wit, wet fafres wmefta wee ae anal adel qa F
oreates wera were afte trax aera & after @ fare aoa wary wea 4
AP an Vat We SIR were Be sey Bt | ea ar, ale fart Tey wy eS
ame 4 wet a Car ape ater aet 8 Ae we oe aR va ate & wore arm firs atta 3 ten wees aoe ofa cee He ater aH oe F A SU Tidy F
wre aerarerg wy afer caeey eI |
sad aera, Fa sha agueta wae ate Wey Teal B Ae fret fret
| ex weet B afters dat wee B oyiel B fe flare ai fea A ae wi ates 4 wearefta wm aera eR a wode ward ay |
. arn, arora Aad A we tie B aaa we SH aed fer se aT
at at wet witat a Pres fie re | eh ote ATT eH SB onftre zi feet Ht feet st
STATA TH TORTSY Bt ATER Ae Hl Bet AAZ
feea Hat farce ai
ATT TOTS ATaS TORT
pen | free
; FRAT ANTS UAL UPR See TORT ST
face at

16 THE GAZETTE OF INDIA : EXTRAORDINARY JPari HW Ste. 300]
ort I
GR G WERT Woy
7
| a TOR
|
8) ater er TTT
7. Mei Arpaia Warsraral .
| TORTST
aye _
for sho oe ue ae GRR TY ed SA HIRES:
2. yer 4 sraex afifay, 2001 3k waa
BATH
| 3. ard a araer fad oe oe om als afer .
at wife &
|
5. are FA sex aii, 2068 © sata
CHIT TAN STARR
Te eers ee
7. step A aaa foray Vet ara we era Tar ox ff afta Bow fds as a aera fey ny vert at ara S ora
Bart et |

ae I
Barr wert
. “ery wire” wera aed & :
Get Sah ae See TA
see wfarte
. 5. eR aaa Ta Sate
| ster aretre
. 6 [ufos = | date wore as aera gacr wilted wate
| orga IV |
farita ad
“feta ae” wat ate :
a [arrest A [1 gee-sog
2 [ae earas | igee-som
Spree are i frais ae
, ra ar aS
a Bs we Wors S MRA VA aren facta ay (6. | Sea & Het A 1 Wars - 30 WA
Goer eames —[rateorae
71 GIM1—3 -

18 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr HE Src. 3G]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 10th January, 2011
(INCOME-TAX)
S.0. 34(E).— Whereas the annexed Agreement among the Governments of SAARC -
(South Asian Association for Regional Cooperation) Member States comprising the
People’s Republic of Bangladesh, the Kingdom of Bhutan, the Republic of India, the .
Republic of Maldives, the Kingdom of Nepal, the Islamic Republic of Pakistan and the
Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and mutual administrative assistance in tax matters signed in Dhaka, Bangladesh on the 13"
day of November, 2005 shall come into force on the 19" day of May, 2010, being the thirtieth day after the notification dated 19" April, 2010 issued by SAARC Secretariat regarding completion of all formalities, including ratification, wherever applicable, by all
Member States, in accordance with Article 16 of the said Agreement;
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 Agreement shal] be given effect to in the Union of India with effect from the ;
1* day of April, 2011.
[F. No. 500/96/97-FTD-II/Notification No. 3/2011 -FVD-H]
K. RAMALINGAM, Jt. Secy.

{AT Hrs 3(ii) ] ART St UAT : SATYRTT 19
Annexure
SAARC LIMITED MULTILATERAL AGREEMENT
ON AVOIDANCE OF DOUBLE TAXATION AND
MUTUAL ADMINISTRATIVE ASSISTANCE
IN TAX MATTERS
PREAMBLE
The Governments of the SAARC (South Asian Association for Regional
Cooperation) Member States comprising the People’s Republic of Bangladesh, the
° Kingdom of Bhutan, the Republic of India, the Republic of Maldives, the Kingdom of
Nepal, the Islamic Republic of Pakistan and the Democratic Socialist Republic of Sri
- Lanka;
Desiring to conclude an Agreement on Avoidance of Double Taxation and
Mutual Administrative Assistance in tax matters with a view to promoting economic cooperation amongst the SAARC Member States
Have agreed as follows:
ARTICLE 1
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) the term “Member State” means one of the States as per Schedule-I; (b) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the faxation
; laws in force in the respective Member States; (c) the term “tax” means, tax (es) covered as per Schedule-II, as the context
- requires; (d) the term “Competent Authority” means Competent Authority as per
Schedule HI; (e) the ‘term "national" means any individual possessing the nationality of a
; Member State; and

20 THE GAZETTE OF INDIA : EXTRAORDINARY {Part If Src. 3¢0)]
(f) the term “fiscal year” means the year as defined in Schedule IV.

2. As regards the application of the Agreement at any time by a Member State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Member State for the purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of that
Member State prevailing over a meaning given to the term under other laws of that
Member State.

ARTICLE 2

PERSONS COVERED
This Agreement shall apply to persons who are residents of one or more of the

Member States, in respect of which it has entered into force in accordance with Article
16.

ARTICLE 3

TAXES COVERED

1. This Agreement shall apply to taxes on income imposed by or on behalf of the
Member States.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid or deemed to be paid by enterprises.
3. The existing taxes to which the Agreement shall apply are listed in Schedule-Hf.
4, The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The Competent Authorities of the Member States shall notify the SAARC
Secretariat of any significant changes that have been made in their respective taxation laws.

ARTICLE 4 .

RESIDENT
1. For the purposes of this Agreement, the term "resident of a Member State" -
means any person who, under the laws of that Member State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that Member State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that Member State in respect only of income from sources in that Member State.

[AMT 11—wave 3(ii)] FRA Al UAT : STATE 21
2. Where, by reason of the provisions of paragraph 1, an individual is a resident of more than one Member State, his/her status shall be determined as follows:

a) he/she shall ‘be deemed to be a resident only of the Member State in which he/she has a permanent home available to him/her; if he/she has a permanent home available to him/her in more than one Member State, he/she shall be deemed to be a resident only of the Member State with which his/her personal and economic relations are closer (centre of vital interests);

b) if the Member State in which he/she has his/her centre of vital interests cannot be determined, or if he/she has not a permanent home available to him/her in any Member State, he/she shall be deemed to be a resident only of the Member State in which he/she has an habitual abode;

c) if he/she has an habitual abode in more than one Member State or in

" neither of them, he/she shall be deemed to be a resident only of the
Member State of which he/she is a national;

d) if he/she is a national of more than one Member State or of none of them, the Competent Authorities of the concerned Member States shall settle the question by mutual agreement.

3. Where, by reason of the provisions of paragraph 1, a person other than an individual is a resident of more than one Member State, it shall be deemed to be a resident only of the Member State in which its place of effective management is situated.
If the Member State in which its place of effective management is situated cannot be determined, then the Competent Authorities of the concerned Member States shall settle the question by mutual agreement.
ARTICLE 5
EXCHANGE OF INFORMATION
I. The Competent Authorities of the Member States shall exchange such information, including documents and public documents or certified copies thereof, as is
. necessary for carrying out the provisions of this Agreement or of the domestic laws of the
Member States concerning taxes covered by this agreement insofar as the taxation thereunder is not contrary to the Agreement. Any information received by a Member
. State shall be treated as secret in the same manner as information obtained under the domestic laws of that Member State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes covered by the agreement. Such persons or authorities shall use the

22 THE GAZETTE OF INDIA : EXTRAORDINARY [Part IP Ste. 30D|
information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a
Member State the obligation:

(a) to carry out administrative measures at variance with the laws and administrative practices of that or of the other Member State;

(b) to supply information, including documents and public documents or certified copies thereof, which are not obtainable under the laws or in the normal course of the administration of that or of the other Member State;

(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

ARTICLE 6

ASSISTANCE IN THE COLLECTION OF TAXES -
1. The Member States shal! lend assistance to each other in the collection of revenue claims. The Competent Authorities of the Member States may, by mutual agreement, settle the mode of application of this Article.
2. The term "revenue claim" as used in this Article means an amount owed in respect of taxes covered by the Agreement together with interest, penalties and costs of collection or conservancy related to such amount.
3. When a revenue claim of a Member State is enforceable under the laws of that
Member State and is owed by a person who, at that time, cannot, under the laws of that
Member State, prevent its collection, that revenue claim shall, at the request of the
Competent Authority of that Member State, be accepted for purposes of collection by the
Competent Authority of the other Member State, and that revenue claim shall be collected by that other Member State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other Member State. .
4, When a revenue claim of a Member State is a claim in respect of which that
Member State may, under its law, take measures of conservancy with a view to ensure its .
collection, that revenue claim shall, at the request of the Competent Authority of that
Member State, be accepted for purposes of taking measures of conservancy by the
Competent Authority of the other Member State. That other Member State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other Member
State even if, at the time when such measures are applied, the revenue claim is not

(art 11s 3(ii)] ART BT USITT : STATIN 3
enforceable in the first-mentioned Member State or is owed by a person who has a right to prevent its collection.

5. The provisions of this Article shall be invoked on request of a Member State only after all permissible measures of recovery under the domestic laws of that Member State have been exhausted.
6. Notwithstanding the provisions uf paragraphs 3 and 4, a revenue claim accepted by a Member State for purposes of paragraph 3 or 4 shall not, in that Member State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that Member State by reason of its nature as such. In addition, a revenue claim accepted by a Member State for the purposes of paragraph 3 or 4 shall not, in that
Member State, have any priority applicable to that revenue claim under the laws of the other Member State.
7. Proceedings with respect to the existence, validity or the amount of a revenue
° claim of a Member State shall only be brought before the courts or administrative bodies of that Member State. Nothing in this Article shall be construed as creating or providing
. any right to such proceedings before any court or administrative body of the other
Member State.
8. Where, at any time after a request has been made by a Member State under paragraph 3 or 4 and before the other Member State has collected and remitted the relevant revenue claim to the first-mentioned Member State, the relevant revenue claim ceases to be:
(a) in the case of a request under paragraph 3, a revenue claim of the first-
mentioned Member State that is enforceable under the laws of that
Member State and is owed by a person who, at that time, cannot, under the laws of that Member State, prevent its collection, or (b) in the case of a request under paragraph 4, a revenue claim of the first-
mentioned Member State in respect of which that Member State may, under its laws, take measures of conservancy with a view to ensure its collection. The Competent Authority of the first-mentioned Member State shall promptly notify the Competent Authority of the other Member State
. of that fact and, at the option of the other Member State, the first-
mentioned Member State shall either suspend or withdraw its request.
9. In no case shall the provisions of this Article be construed so as to impose on a
Member State the obligation:
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Member State;

24 THE GAZETTE OF INDIA : EXTRAORDINARY [Part H}—Sec. 3(1)|

(b) to carry out measures which would be contrary to public policy (ordre public);

(c) to provide assistance if the other Member State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practices;

(d) to provide assistance in those cases where the administrative burden for that Member State is clearly disproportionate to the benefit to be derived by the other Member State.

ARTICLE 7

SERVICE OF DOCUMENTS
1. At the request of the applicant Member State the requested Member State shall serve upon the addressee, documents and public documents including those relating to judicial decisions, which emanate from the applicant Member State and which relate to -
a tax covered by this Agreement.
2. The requested Member State shall effect service of documents, including public , documents:

(a) by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;

(b) to the extent possible, by a particular method requested by the applicant
Member State or the closest to such method available under its own laws.

3. A Member State may effect service of documents directly through the post on a person in another Member State.
4. Nothing in the Agreement shall be construed as invalidating any service of documents by a Member State in accordance with its laws.
5. When a document is served in accordance with this Article and it is not in English language, the same should be accompanied by a translation into English.
ARTICLE 8

PROFESSORS, TEACHERS AND RESEARCH SCHOLARS -
1. A professor, teacher or research scholar who is or was a resident of the Member
State immediately before visiting the other Member State for the purpose of teaching or engaging in research, or both, at a university, college or other similar approved institution in that other Member State shall be exempt from tax in that other Member State on any

(art 11s 3(ii)] AA HT UIA : SANT 25
—————————_—_____————e—r—ClCOlClOOo——<——aeeeuanwqwuquqqugnneneeeeeeeeee ewww remuneration for such teaching or research for a period not exceeding two years from the date of his/her arrival in that other Member State.
2. For the purposes of this Article, an individual shall be deemed to be a resident of a Member State if he/she is resident in that Member State in the fiscal year in which he/she visits the other Member State or in the immediately preceding fiscal year.
3. For the purposes of paragraph | “approved institution” means an institution which has been approved in this regard by the Government of the concerned Member State.
ARTICLE 9 —
STUDENTS
1. A student who is or was a resident of one of the Member States immediately before visiting the other Member State and who is present in that other Member State
. solely for the purpose of his/her education or training shall, besides grants, Joans and scholarships and any payments received from sources outside that State for the purpose of his/her maintenance, education or training, be exempt from tax in that other Member
. State on remuneration which he/she derives from an employment which he/she exercises in the other Member State if the employment is directly related to his/her studies.
2. The exemption available under paragraph 1 above in respect of remuneration from employment shall not exceed an amount equal to US$ 3000/- per annum.
3. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for more than six .
consecutive years from the date of his/her first arrival in that other Member State.
ARTICLE 10 .
TRAINING
1. The Member States shall endeavour to hold and organise training programmes, seminars and workshops for the tax administrators with the objective of:
- (i) providing a common forum for senior tax administrators to meet and discuss problems of common concern; , ,
. (ii) | enhancing the technical and administrative knowledge and skills of tax administrators; and (iii) evolving strategies to combat common tax problems like tax avoidance/evasion in the SAARC region.
74 GI/M1—4

26 THE GAZETTE OF INDIA : EXTRAORDINARY [Part I] Src. 30]
ARTICLE 11
SHARING OF TAX POLICY
I. Each Member State shall endeavour to bring out a yearly report on changes made in its tax laws. This may also cover introduction of new systems or techniques for circulation among the Member States.
2. A Member State may, on request, make available its pool of talented experts to other Member States for the purposes of drafting and organising legislation, tax procedures, operational management, on-the-job training programmes, information system and technology etc.
ARTICLE 12
IMPLEMENTATION
The Member States shall hold periodic consultations, as appropriate, of -
Competent Authorities, with a view to facilitating the effective implementation of this
Agreement. .
ARTICLE 13
REVIEW
The Member States shall meet in order to review this Agreement on request or at the end of five years from the date of its entry into force, unless they notify the SAARC
Secretariat, in writing, that no such review is necessary. .
ARTICLE 14
AMENDMENTS
This Agreement may be amended by consensus. Any such amendment will become effective upon the deposit of instrument(s) of acceptance with the Secretary-
General of SAARC by all Member States and issuance of notification thereof by the
SAARC Secretariat. Such an amendment shall have effect in the Member States from the date of commencement of their respective fiscal year following the issuance of notification by the SAARC Secretariat. -
ARTICLE 15 .
DEPOSITARY
This Agreement will be deposited with the Secretary General of SAARC, who will furnish a certified copy thereof to each Member State.

[aM wave 3(ii) } RA ST ATA: STAT 7
ARTICLE 16
ENTRY INTO FORCE
1. This Agreement shall enter into force on the thirtieth day after the notification issued by the SAARC Secretariat regarding completion of all formalities, including ratification, wherever applicable, by all Member States.
2. The provisions of this Agreement shall have effect:
(i) In Bangladesh (a) in respect of taxes withheld at source, in respect of amounts paid or credited on or after the first day of July next following the date upon which the Agreement enters into force; (b) with regard to other taxes, in respect of tax years beginning
- on or after the first day of July next following the date upon which the Agreement enters into force;
Gi) In Bhutan (a) in respect of taxes withheld at source, in respect of amounts paid or credited on or after the first day of July next following the date upon which the Agreement enters into force; (b) with regard to other taxes, in respect of tax years beginning on or after the first day of July next following the date upon which the Agreement enters into force (ii) In India, in respect of income derived in any fiscal year on or after the first day of April next following the date upon which the Agreement enters into force;
° (iv) In Maldives in respect of income derived in any fiscal year on or after the first day of January next following the date upon which the Agreement
: enters into force; (v) In Nepal in respect of income arising in any year of income beginning on or after the first day of Nepalese fiscal year starting mid-July next following the date upon which the Agreement enters into force;

28 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr TT Src. 3d]
(vi) In Pakistan:
(a) in respect of taxes withheld at source, in respect of amounts paid or credited on or after the first day of July next following the date |
upon which the Agreement enters into force; (b) with regard to other taxes, in respect of tax years beginning on or |
after the first day of July next following the date upon which the
Agreement enters into force; and (vii) In Sri Lanka in respect of income derived on or after the first day of
April of the year next following the date upon which the Agreement enters into force;
ARTICLE 17
TERMINATION °
This Agreement shall remain in force indefinitely until terminated by a Member .
State. A Member State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the
Agreement. In such event, the Agreement shal! cease to have effect:
(i) In Bangladesh, in respect of income derived in any fiscal year on or after the first day of July next following the expiration of six months period from the date on which the written notice of termination is given;
Gi) In Bhutan, in respect of income derived in any fiscal year on or after the first day of July next following the expiration of six months period from the date on which the written notice of termination is given; (iii) In India, in respect of income derived in any fiscal year on or after the first day of April next following the expiration of six months period from the date on which the written notice of termination is given; (iv) In Maldives, in respect of income derived in any fiscal year on or after the °
first day of January next following the expiration of six months period from the date on which the written notice of termination is given; .
(v) In Nepal, in respect of income derived in any fiscal year on or after the first day of mid-July next following the expiration of six months period from the date on which the written notice of termination is given;

| AFT 11—@vE 3(ii)] UW HT UTA : AAT »
(vi) In Pakistan, in respect of income derived in any fiscal year on or after the first day of July next following the expiration of six months period from the date on which the written notice of termination is given; and (vii) In Sri Lanka, in respect of income derived on or after the first day of
April of the year next following the expiration of six months period from the date on which the written notice of termination is given;
IN WITNESS WHEREOF, the undersigned, duly authorized thereto, have signed this Agreement.
DONE at Dhaka, Bangladesh, On This The Thirteenth Day of November Two
Thousand Five, In Nine Originals In English Language, All Texts Being Equally
Authentic.
M. MORSHED KHAN, M.P. KHANDU WANGCHUK
Minister of Foreign Affairs Minister for Foreign Affairs
People's Republic of Bangladesh Kingdom of Bhutan
E. AHAMED DR. AHMED SHAHEED
Minister of State for External Affairs Minister of Foreign Affairs
Republic of India Republic of Maldives
; RAMESH NATH PANDEY KHURSHID M. KASURI
Minister for Foreign Affairs - ‘ .
Ki " Minister of Foreign Affairs ngdom of Nepal . . .
Islamic Republic of Pakistan
ANURA BANDARANATKE, M.P.
Minister of Foreign Affairs
Democratic Socialist Republic of Sri Lanka

30 THE GAZETTE OF INDIA : EXTRAORDINARY {Pare Ub Ste. data
PROTOCOL
On formalization, this SAARC Limited Multilateral Agreement on Avoidance of Double
Taxation and Mutual Administrative Assistance in Tax Matters shall be applicable only in the Member States where an adequate Direct Tax Structure is in place. Further, in case of a
Member State where such a structure is not in place, this Agreement shall become effective from the date on which such a Member State introduces a proper Direct Tax Structure and notifies the SAARC Secretariat to this effect.
Further that in the event of a conflict between the provisions of this Limited Multilateral
Agreement and that of any bilateral Double Taxation Avoidance Agreement between the
Member States, the provisions of the Agreement signed or amended at a later date shall prevail.
DONE at Dhaka, Bangladesh, On This The Thirteenth Day of November Two
Thousand Five, In Nine Originals In English Language, All Texts Being Equally .
Authentic.
M. MORSHED KHAN, M.-P. KHANDU WANGCHUK
Minister of Foreign Affairs Minister for Foreign Affairs
People’s Republic of Bangladesh Kingdom of Bhutan
E. AHAMED DR. AHMED SHAHEED
Minister of State for External Affairs Minister of Foreign Affairs
Republic of India Republic of Maldives
RAMESH NATH PANDEY KHURSHID M. KASURI
Minister for Forcign Affairs Minister of Foreign Affairs 7
Kingdom of Nepal Islamic Republic of Pakistan
ANURA BANDARANAIKE, M.LP.
Minister of Foreign Affairs
Demoecrutic Socialist Republic of Sm Lanka

[77 [aS 3(ii) | UR BT UIA : SAAR 3
Schedule I
MEMBER STATES TO THE AGREEMENT
The People’s Republic of Bangladesh
Kingdom of Bhutan
Republic of India
Republic of Maldives
Kingdom of Nepal
6. | Islamic Republic of Pakistan
Democratic Socialist Republic of Sri Lanka
Schedule If
2 TAXES COVERED
. The existing taxes to which this Agreement shall apply:
1. In Bangladesh Taxes on income that is direct tax
2. In Bhutan | Income Tax imposed under Income Tax Act 2001 and
| the rules thereof
Income Tax, including any surcharge thereon
In Maldives | Taxes on income that is direct tax
Income Tax imposed under the Income Tax Act, 2058
In Pakistan Taxes on Income
7. In Sri Lanka Income tax including the income tax based on the turnover of enterprises licensed by the Board of
Investment
Schedule IJ
COMPETENT AUTHORITY
The term “Competent Authority” means :
| 1. ; In Bangladesh ' National Board of Revenue or its authorized
5 | representative (2. | In Bhutan The Ministry of Finance or its authorized representative
_ +3. | In India The Finance Minister, Government of India, or its
| authorized representative
4. In Maldives Department of Inland Revenue, Ministry of Finance and !
| | 5. | In Nepal ' His Majesty's Government of Nepal, Ministry of Finance
| __ | or its authorized representative (6. (InPakistan _—_. Central Board of Revenue or its authorized representative (7. i InSriLanka_—_. Commissioner General of Inland Revenue

32 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr IE Src. 301]
Schedule IV
FISCAL YEAR

The term “fiscal year” means:
In case of Bangladesh | 1" July - 30" June
In case of Bhutan 1* July — 30" June
In case of India 1" April — 31" March
In case of Maldives 1° January — 31“ December
In case of Nepal The fiscal year beginning mid-July

6. In case of Pakistan 1* July — 30" June
In case of Sri Lanka 1° April — 31" March

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