A notification
Notification No. 48/2011 was published on 2 September 2011. Its subject is A notification.
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| EXTRAORDINARY : 7
os wy TI—wavs 3—I3q-WUE (ii)
PART JI—Section 3—Sub-section (ii) °
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_ PUBLISHED BY AUTHORITY
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| "2 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
7 | | HPS - 1
| | TE RR SF waleaat we ary eh, Gt ase ast FB foxt vas sera a Sart S 1 |
| 1. Te RR ae WET as ger ges se ser werthy mer a or aS ara Ww rng ay a S dda F ory Sm, we a fae A me a
Te TTY | | ;
| 2. We ear oract wu B afew B ara aftrand ox eee ae ant ay
Ser ER Ta HUE sera sett GB Ga wR wat S wee Ha aa
| FUT sa S Tel WK aT Te A a Sa aM aR Sa a
— @) eee aa 4, fore 4 are & fea Foret a ay aE aE
MP aT : ore we fred ve we aw aren wt after A
(@) wees fir a agty & fa dare a ay] aE ory
AT ett F:-
GQ) A re wet at Greer HRI aret Gers Wael ara -
~ Gi) fete wifes azar ; atk
Gii) amare a |
“PRA Ge We wale sae wie F |
[art Tk—~wave 3(ii)] Aa FT UAT : TANT 3
4. qe AR fet Ht eH sea aa wT ww A ay ao at ark Oy eemer fey ar at ante @ usar flaam ay & sifted aera we WA Woy VI | Aer Bal G wa wfdort fet at qecagel uRatl & ide Ho vagat at afta eM ot oad amt awe orga 4 fey wy a | ae
| HYOS- 3
1 SHAN SO hen wa ae aoe aae Te :
() ue “wee aa” 8 afta & ages 2d tem 3(a) set
3(@) 4 vleakad, oa at amen et, wer aa ue “Gar ws
—(@) Te aie a ata § ag af& ag wart, afeet owe
Or & sats vo owls gory S wy A APT Tee ; ;
(@) “art? ve @ ate fafa Ror sea we wa afi & fs a water & fey ve Praifta Porm & wo A aoe;
(@) ve “ser” feet ortar at tafe ae & fey ngea fer
Ula & ;
a) “wp UR at HT SEA” aor “Ga wer aa wT SER eS
Pa: Toe ie aa & fort frat ext tafe ws ver a
SR weg aa @ feret Fart ent tafe ws vers afta z ;
(7) “orarrety aera” ve Y afta & fet ve wear sera aya ER wy wt Ras, a vo wear aa & feet saa art wared ol, fray ve Raft & we wea sera agam daa
RX wer Fa F wl S da S sera oa & ;
(3) = “wars wife” ve S afta @ :
| 4 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I—Sec. 3(ii)]
eee ooo :
- . Gi). wa wee aa & ae 4, fers A aa @ fae Fares aR
oe aera rat wierd wate ; oo, Gi) 3S we aa G ae FA, fore 4 agtg @ fea Aare a oe 3) ue “ay” @ anad ogee 2 & tee ale) oie 3 (@) 4 .
_ Viewer wy ore at aren B, U8 fog ga 4 wt ay ar
. os arfta aet arf at or ae & dae 4, fH Ue Ue GRR ay Bla
| é, fart qa aan afe om ddr Fog & sera a wa Rm a dae 4 omg we fort sees cern Ga a Prefta ots;
@) ve “ferfa at” afta é :
(i) yewe 2 GS ters 3(H) F vfoafea wos aa A: ota.
. | (i) aq 2 & temp 3(@) Ft siete wor aa A: oat ol Veet aS el sey at aren farita ae - :
HI WS, Vd ah Gay S araen atfera a a, et aaenite fet wer ar ae set st a OA aR GS water S fey sa wor as fos we TE aR AT]
SI OPE & sinta ory ay ae wR dt eh WY Va ee ag G OR OE
@ sata wy ard & |
1. ee aR B wand “ew wer aa an Pah” ve oT ont faeh te
| afer Ue fre woe we aa S oF & aenfa sas asa, fray, ,
| [arr ars 34i)} ORG TUT : TTT. _ | Ss
Oo ware & wae, wae Gert gern YG eer S fet are ames F or 7 |
_ aX OIA VW Hd BR Sas ge wor aa sik swan aS Worfae wows
0 afr Srey Sa wes aa F wat GT ora ora F dda F ae wa aa Fars os anges 2 @ iors 3 (@) A ofeeftia we aa & fran & we aw fH
c * dafeeres Part wafer we daa ve wer aa F woae Ul S ora ara B
: der fae cera ora | ; Oo
| 3. wei ter 1S ond } ore at ake St or Ast or Par |
a, cei wuet eRe Para aa wt ait : : .
| ewe dea ot wee os ar Barf arr ore UE oe WH eR
Frar-ye voor et ; afe we eet S weg ast 4 a ee
7 Par-ye vues a, a ae va wor aa oT we fant arr
; ecry Feel or ws) 5 | | |
+ @) oo afe ve woo aa oy, fore wad aeenpl fee Pea & Aah
| wel fea oT Ua et sera ule Seenl sat woe Sal AV feet
| a eq aa A are wie farm-ye woera: wet Sy a aE BE
_— mo afe de areas eet & weal A wea a sear wad & feet A
wee A ae Rem a, at wea Sat S wars wisest sat weafa :
| 4, wel tere 1S wade & oro fat af o ha ae alse Set wer |
_ Sear wid} wer we Rr @ | ae we wea as, fret we or ward) weer
. wart fet &, or Pater sel fea or waa at eel wea sat wert wiferenre a aR weate ER SH WA ST WA Pe]
6 THE GAZETTE OF INDIA : EXTRAORDINARY . : [Parr I—Sec. 3(ii)] 7
TIBI - 5
1° SM aRN SG wal S fag “endl Hem” we aT aed SRN S VE
fafead wis O @, fore ener feet sea a ORR wld: sera siz: fora
Ure & | a .
. 2, “ard ter?” ve 4 farecar Pefetea efter : -
(@) yaa a ae BIA : |
ae rer, (7) ws Hate ; .
)) He OREM ; .
(S$) ws orien:
| (a) als fast ae; |
_ (3) feet cafes 8 daha OE aE VI GMB WERT |
— . @faare ysar Hera zi ; (=) ery OF, wart sea ar em cet pfs, aha,
@ wg ur, tc oem te of ge, wer ae spire |
| TT & Peet a Sig IT WI |
3. (&) aig Pater wre srerar Prato, wats serat seem oRetorar ‘
[PT Tl—rave 34ii)] | a | + (7.
moe orp 270 fea S sifle wa dH ai; :
—— (a) te wea & fay feet ver aw tad mega wer, fet ver
| ERI Tg Ty areal sera arr anftet grr were Vad oo. . Wag wae @ fey) we aa & diay fat aaft sera
. aaftal & fag, ot po Promax fod 12 ae ot wa GB
; aria 182 8 afte fer ae ae | | :
4. sa age S adi oaddl S ae get “emt Gem” wa |
(@) ve vem @ data wa oem Wea S aa AER,
. (@) A wesRO, vets soa fSelat H vata vers SG defela
: 7 ATA HTT WY Test H AS ST WERT ST Oo
| . (7) - feat omer vem arr ars Gente ey A S want vers |
| | : Ae STA WY-RGSHT Kies HT WEST HET; ee (@) 9 wen & fag ma goat MaRS HES etoA! sem oe | @) seq & ie daa after een were eae & ret ore .
| : ceria a aot 3 mito ontar & fay Aa eT |
CT VENT PET ; | _ | |
an @ eters (@) & (©) aw 4 vata daa Bas onward : |
DE @ die @ fay aan & fart Aad we oT Wawa
ST ERT Reo feet RIE a METH wT eT et!
3 — THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Sac: 3(i)]
5. Rare 1 ak 2G oadel & ee oy Mf oei feet wads tha .
fort wore @ firs aig alan, fow we teare.7 ory aa &, fret wou aa Ff
GA UY AT H GEA Sl ANS oe oxy wl st a va ves oT yerfcafad
: wer as F Uh afafeeat S ddr A wre Gens a et ae we fers
UA Ae Ga ses G fay gw ze, ale tea afea :-
(a) Be wey aa A sa ves Sa UG Mite Wa oe] a miter wan a sie start Ta ST War SR B, wa aw fH "
we afer at ufafeal team 4 4 ufceftea afefatral aH
difta 7s, firs afe ae onter & faa wr G areay S ;
| want oan ¢ a ae va hee S aude @ adit onter S
Priigaa wa et ward Mes Tel SAT ST ; sera (@) Wee werifeetaa wor aa A wl: sera oT Wha: Te ver & fay aera aT TL
6. Fa aqea S dad wadel S ee au th, feet wos aa S foe dr
CEM, paar & afeRed, a aR wer aa tue ere dea eT
afe deve oer wea S ag A ies of den oem & sem fat wes ehtaa aret feet vote fora ay thre 7 ary ett & U ar fet sik ates
@ Aaa SY se. F fara Weal or sor ea z | -
7. fed sae or oe eR we aa 4 aa se Gren fet endl dem ol Sr Aet AMT ore fe ge se gay wow aa 4 feel core, waa oA
qe sug vada Baa ae feet ar sie F aay UY Sle He & aed fe wa add sc ORR a om UA we or we Bt | aenft, oe wa fort wie & ardoanm wis: sea ora whe: se ver at sik G fey oa
VIET | :
8. ae cen fh, oly wrt, ot feet wey aa ot Pat & feet ert ot
Prafaa ordl © seat teh aot er Prfsa at & ot fe gay wor aa a
Pari ¢ tea ot we aR weg aa F (are feet wre wera F Uy aera ; sa) SRA Heit 8, a sa dal Hufat FS fort wart Hf waa: sf gar or Perea PNT Fel AMT VIVT | . ; .
[aT aes 3(4i)] - RE TH: TTT _ a
= 7 _ —= 7 7 .
4, fi rer dao fet Rant ae gitar dai fra ome wee
7 WS BT We Sa GAR WoT Sa A GY oa wT wear B | . , so cee set % fore 4 frareia dof a ei gawt fet Ames Yo
. afta et - aaa waft & sae & wo A wae, oe wt aha a waa :
Tyet a woeay Ue after for oe y dofe dat GARI oS vude oo
Outed @ wr A oRatte a fad aaah } offer: wear site aga
. aaa wart & wo A set ary ay | | - :
3... RET 1 & wade, saa was S yee wat, wa fed we eA sera 7
; feet arr were & wart a says et areht ora oe A ary eh oo ry are 1 ik 3 @ wurde, fort wer at star wate @ wre ane we sey |
| was oferta Varsit & Perey & fey waged saat was S wre ora ae
: . ary ert |
: - SRR a oa . =
| 1. fie wer da & fit sem S ami we daa wet wer da A wR -
| Te Y SA Wer A SHER sel Gra et | we vad ven wafad als &
| ORR GAT 8 Tt Ta see s oral we GRY wer aaa At oe aT oT |
. Woo @ fey sad at d daa ot se w A oe wh Dt oa er |
| PRT ST et By A oy | 7 | : |
a, 3352 GI/11—2 | a - Oo a
10 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Sec. 3]
ar wer aa A fe feet eel Gems G seas G OER wen v, ae .
pele wer aa A US Ve GRIM S ORT ey ay, AS eA St Gare aa, .
ent afe a war ur firerdi-gert oRReafeal 4 war a fred-ger arieant oS
' Fat gy alg ok fs ver Baik d ve ven & oe We: Weds we So ara & RTH Ts Vp Tat WRN F | |
3. fedt writ Perma o al @ Rak wea 4 oa wal wt weld a oat a caret, a oe eel Pers G ore G wah sore fy ond .
. 6, fora ga yer word fey wy oder wd WAR were ae nia
«8, Fa SB SS Wer Aa SG Vue GS ape ak oe arg a uke >
seat a oe wer aa 4 feu my el forad wrt treme fer & sea saa feu my af | cenit oh feet odd at oa arate o wee 4, afe oe a
. arqafe welt at ort ot oa wret era an UE S Fee sea sas fay ser weet & fay afte sera ar wat & areas B sera Sfon vera .
@ Amel @ sfeRad, writ wena wr vex fey mW ara S aeay B 3a
| a fey my (redid aal at wieght @ oft @ ofaen) ef | cet wor feeb
| wars Gere S ont or Puko ee 4, ve weet ders an va wa FF
| @ fey gen ¥ wafecai, wre sear area was sreraftal @ area GY serar
| fremfea faferse Gast & fey a wees & few SHR UM a WANT Ge a Q sea feet shear van G ame G afar, ver G Tee TT wa SG
fart ora orate or wer fey Ty oa WR ae SH AeA B, aah ag wie |
a ® fey (adie ae wt vfaght & wfa & ofeRea) ary crer-viten wel fra wae |.
4. Wet we wer aa tse S Ha a aw uae fat amt A wa F
| SER WY Ve wa PRM wi SM are oe wr Pak SA st yen sy, cet
Roe 2 ot ay wt ga va we As 4 wafer sure safe O ox aha et or Paka aoe SG oferta wet eet | cenit, warm & fee arg ae fae
Belt anh fe seer oor ge arqeds F fatea freial F arqger EFT | | ;
| . ey
(om ave 3(4i)] | Se a TTT STATE - Se il | :
. — weaat oil caf o Palka fa ord eh, we am fe vad fants my a
.. Sygeese A srepy S feces fea wens se wr aye S wade gee Bs 7
a AIM & wares G wT SF are ora ux haat wet wer FH He oT ASAT |
gs ger argebe arte stants arerara A carers reer agar 4
_ _ SS &) wear sear agaret S yet (wre sera wyS wa) ae | 7
OF 3) Te. sree oy B oRaEr & fore waee oneal (ge A ore os |
| Rear sere fearg oe or Swat oH, Oe ee fe ae
; | ort, wher ft aren a, strigta oRaet 4 cert seat agar & wart 3 | .
. _ aTastter & | . :
- | FIT Wa & wares S wea wT Se GS SF wang Sf W-wearil sear! |
2 THE. GAZETTE OF INDIA : EXTRAORDINARY [Parr Sec. 3(ii)]
| AGIA S Wares S West oH S wT A aT ve ae 4 WG GNiae S ware
@ aft se, ak agate 11 G orde Wi aro & dae A ary ae eh |
4. se aqed & hom 1 & vode fact ya, fot dae oem or fot sate ware vot Fart ae S ora oral we a ary eT |
| wean Bers
1. Get | |
(®) UH Wd as OT Ole GAA GR weg Aa GS fost ven S vay,
, Pras serat Yoh A years: AA aaa: APT Sa S ; HAM
| () a dt ates, wo wa aa & fe vem ak a we a
. fort ver & yade, Paar sera Yo A yeaa: sera amcaara:
ate Oat FS eet A oer a ei vert oda vad aitfiae oe
: facta deel F Ue ad wal strat oemg ord F GT VA wel B fz, wW cada Veal S Fe wal ort SF A oo oy A ay TW aa S
val am at ferfe 4 oa vert FS ve vem af ore gen erm, ford
BA Mal GB HRT FH WHR WaT Ae BN, Ts aH Ga vaA S oA 4
writer fey UT aay sh SA We STAR SX IT GT WaT |
2. wei We wee aa oe ae aa o fat vem o ant Aw om caffe axa & ok AGAR @ oma & fre WR GR Wee AF & for ver
We BU Gey wey aa A aR oa Taz ak oad alae fey ay A
ora & WY yerifeaad wee aa GS ver a oe fafa A ura gy ea ale al
Vea @ da ang TE Ud GS RE Ht a W wea ver! S dle amg WE :
ed, de ae Gee Woy GA am wae wa ox at UR GS away wafaa
| TRA ST | Se yor o WR a Af we A va OMG wT
. [m1 aus 3 (ii) ] ARG I UAT : TAIT . | OB
Wes WRN TH Ga S MT RR Pe | | .
| | — WYSS- 100 |
4.) wwe wee da a fianf fet gent ee gat wer aa S ART Re
; @! sal fey aE MAT Sa Far wea A Huda shy | .
| 7 2. went, we ari woe as aah adk va ws Sor s.
| STAR GX TA UT Ga fra at oA aa SA ae Set ve Rant
_ fog afe omieit or fecarit cari gak wer as ar ve Part 2 dt ge yer |
RT GPT Te SX STR GI Wet UA gS 12.5 (Ms are) wea a arf .
oO ag te gr are aide A ah S owe a at a we
Pass armig sa fegas si CO
: 8. 58 ode Fazer waee “rie” wer ar ara det aera ae aa
. 4 arta & ao ad a aA GS oR sen aa Praha offend @ wet ara oO Be fie wd ower aren ay eet 8 ot wa waa aa So oS
sittd tet Sore ora S aa A ary ah S real Paw oes ah et
| 4 Rare 1 sik 2.8 wade ory we Shh ale amie or aah wit ot
@ FEA Y ONER erat & fact aaa ae ol at wat Rat &
Sea SY GR Use aa 4 fra Aad wr & wa Afgee Bare vers GET
oe, e atk fire Rast @ waa a omigt ot sere at ont tai weet wert sea Pfr we 8 ward wi Y wag & | teh fafa 3 aqade 7 .
: | Hea apes 14 GS ude, ar At aren S, ary a | ee
5 ae ag warh, oh ye wor aa Ht Rant & aot ae aa a a
- HUT STS WT SRT S, Tet FET Wor as Hart are ater fee ae aie we |
4 ‘THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—Sec. 3(ii)]
‘akg ax vet org aa ae RH WS amie va cart aor da S Pat Baer fey ona ef sera wa fe wate fra @ Waa 8 cous aw sere a ont 2
qe Ue ger wer aa 4 fer fat ere dene sea Aiea we & wat wo @ wag 8 otk a O oa @ aftaka onl Wax aa WET, we aa _
— fer ay arta sear aftaRa ara gol wa 8 sera aftr wa S ve Gay WT
aa A Vay SM Aet ATA Hera ara ah Uae F er |
_ | OBS - 11 . '
1. qe aa aa A oa BS Te oer Gee oe aa Sa Be a wel fy WY ATT WW Se FN Ue AT A ATA TT THT | |
2 wiht gers anwwmatitewwmae |
SRT S SRR eX ora TT war fire wor F ae vaya aa @ forg ale are or faart cari ger wea aa a7 Frat @ at ga yor waa wy are.
Bl UH YH GS 10 (ea) esa B afl wet ert |
3 tm 2S ore SR ee ee os I oo |
wey aa A oS we wre ert afe ae Prt are ora wed fear we S cata
. wet es |
. (>) fart wee aa ot faa wet cen wife, ser Woe a aT |
BT WAT sera warty wera ; sera
" (@) stqesq 2 & tem 3(H) ak 3(@) 4 sfeuftaa wa asl S .
(7) @e ora dem, fora at aes 2 } ee 3(e) otk 3(@) 7
sfeuftsa ei wer aal & wes ofterat ge wa WA wR ’
Wea ot Tg B sk va Ser fea wa es | :
[apt Tavs 37i)] © URE HT UTA: STATI os
; 4. 38 weer Fag “ara” we & alta 8 - wel WHR GS Te
. wat qal Gowra ara, we A dae ee wey sl sea ae awe Ts
| Se OG ATH A APHER or aly aor wet ef aera sel et oie fay
—_ (oo wr S Gent ofagfeal S ort ara sie deagatl aera aeo-uah So wre ang
. . fat Ot vfeafedi, deust ser seo-cs} GU defea Wa sik pRER A
OO afta et | eftea aernt & fay ales wad wan w ga ayes F Wa
2g toe 1 ok 2 & wade oe fee a ay aa eh, ae ae a
So Rear ert Gt ve wer aa ar Pat 24 @ qe wee as 4, foe ara a Ua BT a, Vet fea fet weit dem G aes FY ONAN GM a
SS Gare frees axa ae sie fore Korea G ay A ara sear fern we Bt aE |
; BU yor @ wr dem seq Aisa wa tw wt wee a 1
oo ame 4, ses 7 Hora sige 14 GS Vode, Ue A aren et, oT EA :
6) Bret fat wee as A wag gen a aT ET, Ge ae ae HEY
vo! vea fad wir 8 oie ga tide A ae fore we ere wee fear war en ak |
oo ara Res aterar fafa waa fra S| ; |
_ & 7 Ge, wer oe aet aie feaurh wart sera oa at @ sta ser feet a ‘ora afer @ stra faery dda OA DS ORT aa WH WS ae a wa, WA
Beers yl eas A wad gy fora fey we wea aa at TEs, Ua wa A
" wit &, fora tae F ga vo d tse vel aA at fafa A sar HA ae sik
; after wrt oe et ony eh | te ame 4 aera @ anfler a SH RR
16 THE GAZETTE OF INDIA : EXTRAORDINARY _ [Parr I-See 3(ii))
| a ores - 12 |
1. eh Wee AT A UT VF act aie Gar wey Ba & feet Prat ar sta al ag wateeat sera gate Vast & fay whe Wve ga we Fy ae
TT GT WaT | . oF
2. aat, Sa WHR ot wafeeat sera aerial Vasil H few wre w va :
wer as FM, Pres ¢ vag gg ef ak va Wee @ GP G AT HK
are a wen cafe ae wafeeal sera apdtet Gast S fer GR a
feararh war ga wer Sa a ve fra @ T Fa WHR aT WMT RK
Wafecal sera ceiat Gast w fy wre a Goa wea H 10 waa a afte val erm | .
3.(e) Se ores A aensget “rafeeni” ere a afta & - feet eniBiere, wort, aera dena ofa fore firarerare froth serar Ysa ar echifaors
F WANT Vg feet sea cd wma s arg tee gears, feos a Aiea, aor, TA wren ser via | gar eq sera warmer sg aera fort stentre, after sera dena aqua 8 wafa Gar & few wf &
wer A ura ot wet feet At sere ot aerafirai | |
(@) 38 sayese A en wyan “aerial Wael S fey wre” ve a ato, .
deel sera. sea afta a a ag taal a aaen fea we yau-ar, wedtet sera waa Gas Get H afaa H wa A at aE foe Ai yor at aaa & wa gu A ge Gee S ages 14 ik 15 4 leafed Vast GF
fay ot ag serafrat entra vet S | ;
. 4. theme 1 ak 2 @ wade va fara A omy set eh ate wafteal orem |
Tete Bast & fos whe or aur wel, wt ue woe aa or Pranh eh
SB ORT FAR wey aa 4 fit wafeeal aun aexte Vast o far ote .
Vaya et & get w fara fet wert dem S mea B ONER wea z
[art H—ware 3 (ii) ] ARE aE UST. STRTETTT a 7
FUT Ge GX wey aa 4 aei we a feet Aad wor 8 waa daftas
Vat ara & wen feu ster sea was & daa 4 wafeeadl sear data}
Wasi & fry wha sel Gt ordl 8 ae WS we Perm seg faa wr A
We ward Wr A Uses S WS Ae A serfs sq 7 sera aywe 14 F
; 5.() Ye wor aa A wafecat sera daxitet Varsit & fay wha aa vayt Bs .
art wyh, wa aerdt oa wou aa or Pari et | cent, wei wafecat sera nM , fore tse 4 wafeeat sera cafiat Basi & fers whe sar HI Bt dete taal & fry wre we wr as 4 aay es ari oe fet ae
wre tent sera fess wr fara zs |
| @) ve seo @) & sins wafeedt sen aartat tail S fay wre wee sat 4 S fort ve F sexs adh Set s alk wafeeai wey aa FA
fodt ve 4 after sera wars & waht sera waht & after B wets Stat
@ gel Waleed sera aatat Basi S fe ota wea Aal 4S fot wy F
Prenfed Gast B wala at & | sei wafeeat ern daria Tari & faery
PIN Se Wey aa A saya Bs AP UT |
6... Wei, Herat cen ferarh cart sera va eri ik fet ora ates GH
ata fort fase ver or dda eh & oro feet vam, offer ser qaet F
visa 4 ved wafecal sera catat Vast & fag whe a wea, va wa a ae ore & HG WR Se FOR. dael a argue A serpal six art wart 4 went ef ag Skil, cei ga aes H wade daa afm afta wea wy ay et | we ae 4, acral o va after am Ww ge ARG aA
vidal oF aM 4 wad gy wee woo aa @ ol @ aqeR eX aT
og .
3352 GI/11—3
|
8 THE GAZETTE OF INDIA : EXTRAORDINARY (Pane 1—Stc. 3(@)]
poesb por Be sag PAE Ss * PVE - 43 fae wo nen
=. ” : | . coon, eer yvibta aftrera i : os = fo “eggs
4. age 6 4 afta afte gee wor Qa A fa arma waht & aint ye weg aa & feet Part err wre after we va gay wey aa F aR
SOUT GT WaT | oe ee oe pe Sete Hope ag an a a .
2, th aa wah S sizer BaF ae aan we ot ww wr aad fore Ger S Ga woe aa 4 fea feet wet wer at one wae a yo fen 8 sera fod Aaa wr 8 defta Wh aa wat B sawn S yraq
BM aret sifterat ox ot wate va wor as & fet Part a gee weg aa F
| . wads caitte Bae & freneq & watorret sore & fore fet Va weft
PVN Gea sea oH va FH we) sea we Awa wr s saw o ey ae afters wite 8, Ta Gay wer Sa A GL MT WHT Po ee es
3. aaRita oar 4 gene a ae Weer aery argue sera Se
WER S Veal aera agast & wRarca 8 wdfa va was S saw a
| ae afters wk dat se wee aa A aR ona a wa, freer sir
| We & | . | oa os a . a . 7 - a cee _
4. Wwe on aa S feet Paret ar GAY wo aa A Ae rae aah @.
_ WAT: AMAT GHA: VA GS Ga Fou SG 50 wlesra S arly wa HA ae
5. fiat WA wart, ot Rt wor aa a Rant & a tee 44
stead 8 frat we S steer S ora after we dae oe wey F ax
Na UVM} ee re Ms a oS ae gee ue
6. Heme 4, 2, 3, 4 ates § wisafted waft 8 fit Prt ft wah
Fe S ura siftroral wR Hac wet wer aa F |e oom wl wa, reat store var rare & | | | .
|
ce ae 8 Ait wm fait wt save 8 a sa ae 4 oe got Pravay 129 fH aera va afte Ra a, at oe Ame A, .
aa & dat Va A ATW Sa GR wer aa A oR TT .
WaT, GT Ba RR wee as A vad ae Prenfer or-wani &
are & a | sity fos tasye sei
1... STIRS 16,. 18, 19.20 ot 21. Sudel, tori, Teagy, TH ToT
: aa & feet frat are feet Pato & idea wea aeeti,.mag heal sty. seh col Prearet Gay aor aa A sel fear wens | ale Ver raters fer res a
: OH uRae ae ST wet seats TUR se Rae aa A oT aT |
| » THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I—Sec. 3(ii)]
oo 2. teams 1S adel S age, WH ue da S fet Pan ae aay wear aa 4 fey ay fot Pato & wee AF oma ues w dad werifcakad wer aa FH oA TT WHT, ae:
. (&) wast defia fata of 4 ora aera ward gy fet ag oo TEM at Wet safe sera aaftat & fry Gar wor aa F We BW
2. Bw pa Pome 123 fei Bate aes AR
: (a) wuftefie te fret Pate err aera saat sik O aer fear
_ qeq Ael fear ore & wih Prato or gay wou aa A at
3. «SM awa GS Yad wrsal @ Tage we we aa w fot ves a
| RIA Aerated A fed va sera agar Purest we fy ay Pater F
Waa Fora TRatre wy eet wor aa 4 aR TT WT aeT |
oe Rewet te |
— Reereh at ae ak at are a ara aeraftal ay ut ya wer aa F
fort Part ent fedt oar ot gay we aa ot Pani & & Prawn tea}
was ot ead U ora a ag a, a Gar wey aa A GR TT HUST |
WPS - 17 |
1. aE 14 otk 15 S waded S aage A, ww we aa G fh
Prat ar wired, ut fs arg Rrtex wafers, Meat a get Gora areal feet titcany sera fore fers B wr A qk wor aa 4 fey ay eH
[art evs 3(ii)) ss sacs is SA aL TTA STATE asaohi SPL Aca chien a ARETE RO 9 ey $+ Re haa arta 4
2, wei fort wkoreaf ser fart feast ex amt gayest ea
% fey ay dafere or-wont & dee 4 ore ora ea aaa ar erst wl and Ae a, aftg feet ory afea or ura a, tel oma we arqee 7, 14
ok is & wide! @ gage se wer aa Foe ama a we, fii
AARored! sera Rrenrst & Hri-parg fooy are et)
. "3, teri 1 Ste 2S “ede Re aor Gerad neh Reems ar
~ iftarRal ot daria Peat err gor we Swati et | Va Are FA Ta ara —
W daa Vet wor aa A a atm forwar ae Horta a fers Fart
Part ot sad fect Pato & wea & ws A ag at ag de aie set oo 3 Shar wer & fey wh arg arsit a side Foret. fore we Ber oo oe 5, SRR Aer aot cer Set Fay, @. ora mRaey oR wach ge
Ree ast FS Se oT WaT | Tg
|
2 ; THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—Szc, 3(ii)] |
Te gene Ben, BA aa, wae ok A WOR S or TRE oR oad :
RR ee aa FO oe oT we, ae Va we weg as A a !
. wd & ak afea ve wea aa ove Prat a wh:
en Gd) tad te we @ whos a & fey Ge eH as ar Pare -
wel Coll Bl | ee “re 4 ae cto as PME HELE UP y ob, oh
= 2 sp > feet wee aa sea vas foe u-wamT aera wa fet :
oe ae 8. RIFE we eR sera sad arr yor Peal FS feet |
on qu) CET OT Te Wey seg Va-wAMT sera wife w fay ya wt
Hee! weg: PRAM ce ee ae na ee sk ee oe G) aenft, dt der ae Sa gRk ww ag A aR aM, aR aay
Oe GRY wor aa or Ue Parl wen ye ais a | :
3. afea 15, 16, 17, te 18. weds fed wa as ae feet oe wart sea fed wit wife arr were ay few! onter & Rare 4
Wer at ag Vast dda 4 daq, Tat sik gel vo S sro uate ae
SR ee ee See ce ve
| . : i _— ea Ge TEE 99 SRP erber yess AR Vgrr
4.0 wag SRR cere a eteect OY aR me aa A AR
fazafaencra, verfterea sera oe Ga wr as A a mE S OE ay arrared teat 4 Reror a we ore a sal GS wart fg Va GER wey ag ot aa eet a ged gd fed we we as or Poe e aera a, a ee
“Se GY wey aa F vas ser at ante 4 a at 8 omfde a aah @
fory GS Pret ar ee ord & fry ore fet Rete ox oS ge ore ert!
_ wren uff ae oe fata af 4 fire ae gare wea aa or ch Gea & arg .
an . : - f n if 7 .
| 1. Prat Rene eh ot gut awe as or ae wet S gen wed won aot A |
| | m) Ue RR We eae Meee ke ES laa ERT TE
ae Rotem, Pen serat wer & wah ot ay srcraftrat
. _ ETS m@Retesy cx op e mow a os eae ae F I? ,
; 28 we URE Kae ae Pah me SER Saat Rent J
| . Eee SCICG Beka euopoty fay first! reer RS PRES |
_ Pret sera wert el EI Hel | fey ves sera MeNTsa sled St, Tey
. NSS RAT: TET HANES TAR Ber Ta A SB fery wet aNl Sl
LOPS Tae Fe TLRS pag fh SITES +! 22° SOR CB) £ SAG woe SBS
4° Wm mer aa S fet adh a one Ht WA AE URLS 2 wage ah |
- 2. ome 1S wade, ade 6 & theme 2 4 aer-aenika arr way |
_ (Sa oT Pare By. ate Que woe aa % cel fis fleet wert cieerey &
4 | THE GAZETTE OF INDIA : EXTRAORDINARY (Parr I—Sec. 364)
a “Q wea tafe Bae Penta een 2 ae ten after sea ware fra day FO aa se St ord & WM ee Pema ae Peed we wit wr wae & | WO are 4 aqese 7 seg ae 14 G TIE, Tht owt fee Bi, ary EFT nate Pe 2S ores PREY Te BAERS ey 5!
- 3, team 1 @ aude ae ee A, a at ear da aT ate Aran gar wor aa aH Ata arefeal, wf veferdl, eel, fired yedts wa & ow
BS wy A Gel S arg oreag oe z at Veh ora SR oa Aa F Heda ert |
| . det GEM or sree Pepe fear oe Fe
40° aged 2 G tea 3 (@) 4 sfeeftaa aoa aa;
®) wei aye 2d tome 3 (@) a oa we aa mH ae
. frartt tet ara um oe & fia Ww ya GAR S BIae H
STAR see 2G teams 3 (@) A vferfra wou aa A ay
TM UM Wha & at ayes 2G tearp 3 (#) 4A oleate we aa va fae a oa wares 2 S os 3 (w) F
steoftrd wor aa 4 aa fey ag ar at wT S awar UY oe
OR O Ge Wa GMT fe oe oa SP oe a Pe “
8 gent, RA ye ax & ve art a afte ae at cha Rea
Teel, heat At HTAeT et aera a, i va ana S oro a, fra
PRE 2G RTH 3 (G) 4 vfeefaa wea Aa 4 aX oa GT wa |
| @) «Wel, ape 2 S ters 3 (a) 4 ofcaftaa wow aa @ foe}
Pani arr ure at ag ara wR arn & feet aude S say fsy par AFBE 2 3 oH 3 (@) 4 ofeafea wy aa A a G we eos ae po BTA B®, cel orpeae 2 S tea 3 (@) 4 leaftsa wor aa fy a te fart at ee ora w oy at UR at eT Se Wag ;
Be Ws aa Hl a A VIM |
“s) We ogee 2d es (@ ade me ae”
- [wT Lars 3(4i)] | FRG AT USA: STAT BO
ee Taga dam a wal sé dd tog ee
: | Ure & AAR Se ara wet aR aT UR a se oR
| Waa Be aa w werifeekted was aa Tex at wa a aie
| @) . Vel, ages 2S tarp 3 (G) 4 cleft woe aa & fa
; Prantl, ant or ot 1g ama we au @ fat wide & aqer
| aye 2b tear 3 (@) 4 vleaiea wor as A ae a BE |
wet el, det sqeeg 2 & owe 3 (w) 4 ulead ass as fox |
ADS Pari ot ae ona oy oe ot UR at dor ae wT
| . | Be Wa ara wT east A wT | |
| WTAE - 24 . |
10 We wee a SG Uke RW ER we as 4 Ue OS Sw aed
| ade Ue arg ster ary ae ot ore W va awa & alle aeddelf 4
. stent 8 ft aera afie arg a, wwe aR wer as o ues W
farua: Port & dea 4 cet oRRafeat F any ait a sera ary St oT wad :
@ lage 1S sudet & va gy Ht ae wud ws afecal we ary eh -_
- 2. we we da & fart ver & aR we as 4 fee ere tem wR .
Ue GR wer aa 4 Ua ay ewe ony wal fea wT Ut Ga Gay ae aa & Saat ware Gana ot oe sg ary SA Te Geers S serge
OA Wipe S | FA Vase OI ye sel wel coma we fe wH wee as & fag
. we wee § fe ce SR we as S Pa ao, eee worl S fag
; afer Be, Wed seat welfeat ot Fant = at ae aml Patel wt ears (ge wurde or ae sel vel oma ore fee ged gaye wos as a feet wart
& verifediea woe a 4 fra fat wet dems o ay war A tee
; oy B Ven Fw fe ax Gt eT aS afte & wt vertfeafear wor as oUt a cart & ora wx omg wit & 7 et ogee 7 S temp 3 S oad outer sl” . | 8
3 RR Ae oF Breer Tel yea 9 S ere 1, sade 11 S TH 7 Oo
| UT aTeE 12 & oH 6 G wads ory ed & vH wes aa H fot ves ert - |
2 Ba er da & feet Rent at oer a my any, weed ero,
6 THE GAZETTE OF INDIA ; EXTRAORDINARY [Parr I—Ssc. 3(ii)}
. Cvs org ani a feko oe @ maorri val wml @ age
. aeltt ara et, AT wre ya weriferftad wor aa aD feet Part or ferar war et | |
4. wewuvr aad veri ww frect wh sea wae we Sa aire wa U ae wer aa S uw a afte Paral & wate A a ova
| ant Prafra ot unt et, werifeaftad wor aa A arg ter wx sel Ta BIG
OU acdaet GS Vet aden ae at ort at va ewes S sie aeiaelt stent
SR aera afte ae & ol veriferftsa wer aa GS ora set yor F
SEA WR ay Ht et F A ay St TT ed F |
5. PM ALOT G STE, ST a Wa] att Gl FT GAR S sie ane zi
| WPT - 25 ae
1. wet wy afer ve was @ f& ww sea sai weg Sal ot oragal
BS HRY SS WSS VOR OX AMA VTS AT OOM IT GH OT ON.
. VT G aged vel S a de VA Woy Sat S eel or aa were Hay
Ty Vo G Sd ey Mt so aan Va wee aa GS wa MON oH wea ax Won & forrnt fh ae vo frat & sera ale wae ACM sper 24 GS
Rare 1G sivta sie S al se aT Ae VS wey aa H Ta sift
Wet or wed & frre fr ge wis 81 ga AM ol GU Oa oH RA
ag 8 die asi @ dhe aaea mga ox fear orm afer fired
GRO VA- SUE CTA Ta S TT ga SAV SF Gadel G ayer aT sl
2, aff waa witent of anofe vfea at ak afe ge we fret daloors
Ba ga A ore a, at ae CS owe & oRew at gi S Tl ga aA
@ sper wel & GR Wes aa H vas wien S we aaa seat ER
Ba Act GS Sa HM GS WG He | sa we fy wy fret HW Gl Wy |
aa o wet ori 4 fest wea vitnait & ed ey at feared far are |
a 3. a ax Bt aren we gem A ar we a aE aaa aera |
wore a, a wor aal GH was wort se uRRa weafa W eat HH ST
WaT SM | SA Ae A ot cet He St gael > fore wea fae |
fort ox ued & frat ga are 4 aen ae at ws a
4. fled tame & afters 8 at ae we S ware wor aa S
werd Wort we aX o me Me wader ex wad @ | ue fra F
Hien sewer eg Sex or sa fee + et visa mda ela @ W Se aE
[91 lars 3(ii)] . _ UA HT UAT. + STATA 2
H ASHE Sl Woy Sal's Tes wera F wa ae ve oy area & fear oT Hea S| | po |
| oo | - apo - 260 i |
1° wee at S wir werd Wh qe GeMdel oer ceria a |
aorta vivat ufed) or aera eel al fe ga GIN S vudel Hy .
RT Ie AAT TSS STM a write weal & wi ver o 4 -
| ad 8 data siaRa oral & ware oir ae & far save & .
wel we fe ws ole GUE Bae ga aRR S wiGa Ae | YaT a .
Mewar sya 1 sR 2 ae widdfla Tas) 7 _
a) me - 1 & oferta feet ft aoe as ane ot A as Ga ve TT
| aa & atdRe orp & sire wet Yar S VAM St TT wash ore aie os
| yee fea oie wt hom - 1 4 tec oi oS td toi a hak gm
Pak ee a suger ot ge 8 dag ot 1 alas a mitert gar or
| BR Hat VS at wae S fay SM | od sa Ga we walt wares a. |
artarteal srerat =arftes Protal F ee we we wat | qdadf tear & da av.
of feet fdarort wears ER wt St as BIT wt sey ware H fey wary, wart @ fey wary fra wt wea st ik orgie weeds Gwen wie
RS wart at srfepa He zr | _
3. fot of fete A the 1 sie 2} sued an ef fart wor aa
—_ Preafeattsa afica ster ve erm: ot .
. ) #) (Be seen gat wer as S orp ote wera yen @ ee
8 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr l—Sec. 3(ii)]
ee) Ut yet (feet eet georar ead AT oer, feat wie 8) Gt Weng HT W Ve sea AY we aa S Sri
@ seta sea WIN Ot wary fee F ura aa 2
| 71) ot gen a wor oer Raw ae aoe ota state wee ett a, rear yee oe udulta aa & wapa & .
| (arse Ufeere) | .
7 |
; 4. WA ate S agen 4 afe fat wea aa en fet orsant ar wg |
oe @ fay sla fear ora é a que wes as ora Gt aE GAM a
We oe & fay aot Ya vos SS ae Vo) GS VT He, we va
. HI UST AA GS SUA Wa H Gr yao & fay Ue Ga a wry araraHay |
7 a a | tee aa 4 arated afar tar 3 ot derail & ania & fog _
fort at Refa 4 wat dst a ze ae vet erm fe wou aa Soa gale
AT Mey HET G AT ee S fH Me Gan § saa aly aaa fer el I
5, feet ot fee A teem 3 & sudel a ot daa gufee qa A
ag VT SAAT Set w fey fot wea aa al amqafa oF @ fore set oor oo. TT fie aeat fest da, ara facta tem, fet wok a fet =e aa -_
oS @RRA TAT a afer S ore 8 a ae fret ata & enfte fea Y wefod re ai ht age 4 aera
a etree ee a aryede 2 4 vfsahtes fot we RR gay wee aa are
: RR G std ipod ae way we sea wad va atest a set fact ot |
: Ce aml & fey wa 4 eT | i
a 2 fot ft Re A ge ages } wadel wo oni fei wor daw :
— Prevfafes afica ster set erm ; | _
=) ‘Se aera GUx eee aa. wep we seats vers @ seat OS
@) Woe oer wh adhe Ae Gide wae) o wtge a |
a) Barra vert wen, ae gut wor da A om orp & sienle _
: See sera Mea We Ss aT Tye sera sy UT —_
_ Sarre a, & wil wafer wae a feu er | |
SA mall A wera yet wen wet ve wT aa S fay ae BS ayaa FF el co, a a BTS - 28 - OO
4 ge mae S fret gat agede S ondel & ad ay A, BRT om ae or aE Ranh ge arr & onl & fer ura zal Sh, ae WA ah seg wae
0 Prardh -arer as fret eat wr yer weltors sera ves aay ware FS ys
Be arRBE G wade A ete et | | 7
4 aga H arecagtg der ste ag Reh daetg anile whee
| Oe TAR GS a oS S fay ay dala wy sal A orp @ aed aaa aE a aR oe S aA e-gRe at fatter Tafa
2. TS RR FH apes S tee 1 4 sleaitea ga Pia aes So
- &) aqedc 2 d tome 3 (@). 8 ofafta wea da twa dado .
ay @ ame aqadl atte we d yea feat al sera ca a
| PA GIR WGA Sa =e, SVT VM are foe faxita ay 4 oa
30 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 3(ii)]
oe @) ae 2 S tee 3 (@) 4 widatera wor As F ond agai oo er ay A oa ae S yeas fea wt sera sae ate fora
UN —RER WG ea B, aH VF caret fat ana af 4 wna aa G
a | dae 4 |
oe We SAR afar GAG TH ary Wa we aw fe ats A wast
Me Hera Ag floc 4 ageg nla vd wpe dx 4 8 fet we a gw
SUG SF St ante S gia asi ot warts S ae ay eh areal feet Hervsx ay attr S GAG Ha we HEM Ved GRY a! gue Wa Sl ve forza
| AT et at ore & | Set fRrfe A aa Per wera B waa a oe ;
_ %) aye 2 & eros 3(H) 4 ulead woe aa A va How ay an ol foray see fea are &, S ariel agai at & atte are G
7 yen feq al seal gah ae fet fata ay 4 saya oma @
| ade F
z = | @) ae 2 8 tom 3(@) 4 Bahr wea aa A we oa
: aged Sovsz as A ret was a fea fea oa se F
Waa Ae S yer fer HI sera Tas ge sey a ae feet
Se ae ay A Say ata S Made F |
. | fires wer 8 gee fey fated we med selene 7 ee
. HUT WT Bea fy s |
ag Rest Had a eon ene & geré we ened Ra, aM Rah
MR sire arene A a-et yer wfvat a eae fear ta, wit we wa wT
- | wears & 1 are-Preqer 4 fete ot era 4 fitch ore a) mad aT ore ata area wg feet arate onihas ee
| Wert a sik uieplee der at ae a a WY D4
a (wata HA Waa) (arat =
QO a 8 WRTgag Se, agaE — Aigty onfte ud aitahte oe
a ama OR aT GS Uda F dex Geary afer sik firte sada FH
ter & fey ats 4 aagtg de ate ag facet A oete anf ate 8
| aiepits ds, ag fect 4 af ct core ve } Gory we S aed fp
_ “4. we wre 3 fo aff fot wor aa a Re or feet or aa
- fart at ge Sa G wrdel 8 ade ara 2, va wertefeaftrd wr az
SR rE S sade va hr ae ary eh wel ge 3 WS Pani or aifra..
| 2. wqee2 eh dar h aqede 2d teem 3 (w) 4 oleate wor as A
Be eT SH RR A He tt ven wel s at yA oe afhhaa S oeria Wy gear Re” ay aes 5 aH tome 4 S oo ost @) sik
Fey weed Gee A gat cl wT tome AS ge “sreray faa” eat fey
| THES, Ta ST aH ay tearel & arpeht deter wa: a ge See Fs ory Sri |
atk we “oer faero” g4 eet oc-tearel @ we ante 8 era aM oe fre ate @ and wre stk de ora mores S ae aek GM. F
ORE ak facie oder at tert & fay deiffta ae rgd Tse
4 art Ge wren wren & fH “ert tens” oe aqeda 5 S tems §
— & See ae ae orn ok die uaa wre & du a Wat A
dda 4 tee Geert > oe wd oR anda at Yer & fey AR
aN 4 FT aM G Vude sali fou wes fe OE afer wh ve wads
. ehrad & wie U fr et, fra we hoop 7 ory eer 8 afk DW gar Ufearars |
. Wy S SEH St AN S fot waaont wes J orf a val * a ae vem GS
i fay fang 1e aordararel ob vider A wernfSaRes afters aoe a weet wey
,
2 | THE GAZETTE OF INDIA ; EXTRAORDINARY [Parr I—Sec. 3(i)]
Waa &, sik free ag oar at aie B We sera woa-argett at Prafia wo a feat ora 8, da see 5 S eos 5 a caged! dees ve ante F
Bet ae & oud a side os ga art we: & ay a wen fie ate ot aRa TRIE sik MH oad woe G sty ella Gwe ary eel
@ sa arr F sche fou oF ae sual S wel Gate Ht vat H ser
. wart & sift we fear we | .
5. ogee 23 & wide 8, ae ween ore 8 fh Sri A a feet A aes ag
Fay or, wate Wor aa 4 ara G GWM HI aa dH sfeenftia He wt -
we ap fe ga oR A sae fata Hy we sods a eT UIE | Ue SAI
wey eat A ora, aS oeaia a at ages 23H oreell SH sierfa dey
PM S Ved ct wT | | 7 SS
. 6. ayes 23 tae 4, ort ae was oT tf aqeac2 dios |
(@) 4 sfeetad weg aa amy Part at aa we args 2H tes 3 (@) A
Ciera wer aa 4 cong Ty yt oy aaa S sirta yh Aea Ge oe a
; Be w ayaa Ael ST |
" fora wen 4, gaa fey faftod wa a wiltpd aelemaal 4 ge.
Wiatente UR SeTEN fey = | . . .
ag feet 4 at a eae vane @ yous wre S aed fea, UM feet:
. aR sitet areal 4 det yet feat A fret fea wa, wit we wR wa .
| TP = | arel-Prear 4 Pera ot fee A sitet ors at weardt Arar TT |
agag 4 aRa-agtg ag Rech F argte ania wa
Wear HH sik a apie ax al ae a
Me GA
(née pare) (aarft aitn)
ARCagIE wa, agdy mgtg sila vd wiepita om
, as facet -
. | [Tere 3G) aR TUT: STURT 3B
po MINISTRY OF FINANCE | |
, a ‘ (Department of Revenue). *
| — mo NOTIFICATION | , fey New Delhi, the 2nd September, 2011 °
, "(INCOME TAX) - . a '
$8.0. 2040(E).—Whereas the agreement between India-Taipei Association in Taipei
7 and Taipei Economic and Cultural Center in New Delhi for the avoidance of double ,
' taxation and the prevention of fiscal evasion with respect to taxes on income
_ + + (hereinafter referred to as the “agreement”) was signed in India on the 12" day of
— duly, 2014. .
| . Whereas in terms of article 29 of the agreement, both India-Taipei Association in Taipei and Taipei Economic and Cultural Center in New Delhi are required to communicate to each other about the completion of the procedures required by the .
laws in their respective territories for the entry into force of the agreement. ,
Whereas the said agreement shall come into force on the 12" day of August,
2011, being the date of the later of the notifications after completion of the
. procedures as required by the laws of the respective territories for the entry into force of the agreement, in accordance with the provisions specified in article 29 of the agreement. | CO .
Whereas sub-section (1) of section 90A of the Income-Tax Act, 1961 - | .
empowers the Central Government to make such provisions as may be necessary
- for adopting and implementing the agreement made between any specified os association in India and any specified territory outside India. oo
. Now, therefore, in exercise of the powers conferred by sub-section (1) of
. ~ section 90A of the Income-Tax Act, 1961 (43 of 1961), the Central Government
. hereby adopts oe eareement between India-Taipei Association in Taipei and Taipei
Economic and Cultural Center in New Delhi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and notifies that all the provisions of the said agreement annexed hereto shall be given effect to in the
- Union of India with effect from the 1° day of April, 2012.
Co [Notification No. 48/2011/F. No. 500/02/2001-FTD-I]
- K. RAMALINGAM, Jt. Secy.
. 3352 GI/11—5 _ . —- oO ; . ‘
4 | THE GAZETTE OF INDIA : EXTRAORDINARY | [Parr Il—Sec. 3(i)]
: : ANNEXURE
uO AGREEMENT -
a BETWEEN, ‘
7 INDIA-TAIPE] ASSOCIATION IN TAIPEI .
AND :
i
TAIPE] ECONOMIC AND CULTURAL CENTER IN NEW DELHI . ;
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF -
FISCAL EVASION .
WITH RESPECT TO TAXES ON INCOME
_ India-Taipei Association in Taipei and Taipei Economic and Cultural Center in —
New Delhi, desiring to conclude an Agreement for the avoidance of double .
taxation and the ,revention of fiscal evasion with respect to taxes on income, |
' have agreed .:s follows: . oo
. Article 1 _
. . PERSONS COVERED .
This Agreement shall apply to persons who are residents of one or both of the territories.
| | Article 2 .
TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of each .
territory or of its subdivisions or local authorities, irrespective of the manner in which they are levied.
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 on salaries paid by enterprises. . -
3. The existing taxes to which the Agreement shall apply are in particular: a a) in the territory in which the taxation law administered by the Ministry of
Finance of India is applied : the income tax, including any surcharge _
| a thereon; , b) in the territory in which the taxation law- administered by the Ministry of
. . Finance in Taipei is applied :
(i) the profit seeking enterprise income tax: .
. (ii) the individual consolidated income tax; and
__ (iil) the income basic tax, including the supplements levied thereon. ;
(am avs 3(ii)] ee AA BT UST: TANT | 8
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 territories shall:
‘ , notify each other of any significant changes that have been made in their:
.« respective taxation laws. CO —
= _ Article 3 _ .
. oo, GENERAL DEFINITIONS . _ a
_ 1. For the purposes of this Agreement, unless the context otherwise requires:.
' a) the term "territory" means the territory referred to in paragraph 3(a) or -
. 3(b) of. Article 2, as the case may be. The terms "other territory” and |
; “territories” shall be construed accordingly; oo,
. 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 taxation’ :
- laws in force in the respective territories; ; .
c) the term "company" means any body corporate or any entity that is —
treated as a body corporate for tax purposes; d) the term “enterprise” applies to the carrying on of any business; e) the terms "enterprise of a territory" and "enterprise of.the other territory"
mean respectively‘an enterprise carried on by a resident of a territory and |
an enterprise carried on by a resident of the other territory;
, . f) the term "international traffic” means any transport by a ship or aircraft :
operated by an enterprise of a territory, except when the ship or aircraft is
- operated solely between places in the other territory; .
g) the term "competent authority" means: ,
~ (i) in the case of the territory in which the taxation law administered by —
- the Ministry of Finance of India is applied, the Finance Minister of .
. India or his authorized. representative; .
. (i) in the case of the territory in which the taxation law administered by
- the Ministry of Finance in Taipei is applied, the Finance Minister or
_ his authorized representative; .
h) the term "tax" means the tax referred to in paragraph 3 (a) and 3 (b) of ©
Article 2 as the case may be, but shall. not include any amount which is .
‘payable in respect of any default or omission in relation to the taxes to
. ~ which this Agreement applies or which represents a penalty or fine —
. . imposed relating to those taxes; i) the term "fiscal year" means: | mo, mo (i) in the territory referred to in paragraph 3 (a) of Article 2: the financial —
- year beginning on the first. day of April;
' (ii) in the territory referred to in paragraph 3 (b) of Article 2: the financial co : year beginning on the first day of January.
8 i2. As regards the application of the Agreement at any time by a territory, 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 territory for the purposes of
" the taxes to which the Agreement applies, any meaning under the applicable tax jaws of that territory prevailing over a meaning given to the term under other jaws of that territory. . oo
~ % THE GAZETTE OF INDIA : EXTRAORDINARY ~*~ {Parr I—Sec. 3(ii)]
ee _ Article 4
. : RESIDENT |
4. For the purposes of this Agreement, the term "resident of a territory " means
. any person who, under the laws of that territory, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that territory and any
Subdivision or local authority thereof. ,
? , ' . }
2. A person is not a resident of a territory for the purposes of this Agreement if that person is liable to tax in that territory in respect only of income from sources in that territory, provided that this paragraph shall not apply to individuals who are residents of the territory referred to in paragraph 3 (b) of Article 2, as long as resident individuals are taxed only in respect of income from sources in that territory.
3. Where by reason of the provisions of paragraph 1 an individual is a resident of both territories, then his status shall be determined as follows:
" a) he shall be deemed to be a resident only of the territory in which he has a permanent home available to him; if he has a permanent home available to him in both territories, he shall be deemed to be a resident only of the territory with which his personal and economic relations are closer (centre of vital interests): .
' b) if the territory in which he has his centre of vital interests cannot .be determined, or if he has not a permanent home available to him in either territory, he shall be deemed to be a resident only of the territory in which he has an habitual abode;
: c) if he has a habitual abode in brth territories or in neither of them, the ‘c
, competent authorities of the territories shall settle the question by mutual agreement. ;
4, Where by reason of the provisions of paragraph 1 a person other than an 7
‘individual is a resident of both territories, then it shall be deemed to be a resident .
only of the territory in which its place of effective management is situated. If the i territory in which its place of effective management is situated cannot be:
determined, then the competent authorities of the territories shall settle the ©
question by mutual agreement. oe o :
(amt as 3i)] = FART BIST: SATE 37 .
ee . | _ Atticle 5
a PERMANENT ESTABLISHMENT . :
dd, _ For the purposes of this Agreement, the term "permanent establishment"
_ means a fixed place of business through which the business of an enterprise is .
wholly or partly carried on. oo, . |
2. The term "permanent establishment" includes especially: . | :
. a) a place of management; : re b) a branch; og co, .
c) an office; | _ oe |
d) a factory; . .
e) aworkshop; . ; f) a sales outlet; a g) a warehouse in relation to a person providing storage facilities for -
, others; .
h) a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and a, i) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. a
3. a) A building site or construction, installation or assembly project or
: supervisory: activities in connection therewith constitutes a permanent
. - establishment only if such site, project or activities last more than 270
days. . . ; b) The furnishing of services, including ‘consultancy services, by an
_ enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature i continue (for the same or connected project) within ‘the territory for a ;
. _ period or periods aggregating more than 182 days within any 12-month :
‘ period constitutes a permanent establishment. ‘
4. Notwithstanding the preceding provisions of this Article, the term “permanent |
establishment" shall be deemed not to include: — :
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging ‘to the enterprise; .
b) the maintenance of a stock of goods or merchandise belonging to the ; enterprise solely for the purpose of storage, display or delivery; -
c) the maintenance of a stock of goods or merchandise belonging fo the »
. enterprise solely for the purpose of processing by another enterprise; ;
‘ , ; . . {
38 THE GAZETTE OF INDIA : EXTRAORDINARY | [Parr II—Sec. 3(ii)]
“" — d) the maintenance of a fixed place of business solely for the purpose of a purchasing goods or merchandise or of collecting information, for the
, enterprise; 7 ; _
e) the maintenance of a fixed place of business solely for the purpose of
| carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; .
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. .
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other
; than an agent of an independent status to whom paragraph 7 applies - is acting in a territory on behalf of an enterprise of the other territory, that enterprise shall be deemed to have a permanent establishment in the first-mentioned territory in respect of any activities which that person undertakes for the enterprise, if such a person:
, a) has and habitually exercises in that territory an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or
“ b) habitually secures orders in the first-mentioned territory, wholly or almost wholly for the enterprise itself. —— oo
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a territory shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other territory if it collects premiums in that other territory or insures risks situated therein through a person other than
‘an agent of an independent status to whom paragraph 7 applies.
7. An enterprise shall not be deemed to have a permanent establishment in a territory merely because it carries on business in that territory through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly off behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. .
8. The fact that a company which is a resident of a territory controls or is controlled. by a company which is a resident of the other territory, or which
“(aT are 3(4i)] ok ee 39
; carries on business in that other territory (whether through a permanent establishment or otherwise), shall not of itself constitute either company 4
permanent establishment of the other. . . :
Se | Article 6 te
| INCOME FROM IMMOVABLE PROPERTY . 3
1. Income derived by a resident of a territory from immovable property situated in the other territory may be taxed in that other territory. |
2. The term "immovable property" shall have the meaning which it has under the law of the territory in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property my and rights to variable or fixed payments as consideration for the working of, or .
the right to work, mineral deposits, sources and other natural resources; ships, .
boats and aircraft shall not be regarded as immovable property.
. e 3. The provisions of paragraph 1 shall apply to income derived from the direct’ Dg
. use, jetting, or use in any other form of immovable property.
7 4. The provisions of paragraphs 1 and 3 shall also apply to the income from_
: immovable property of an enterprise and to income from immovable property
_ __ used for the performance of independent personal services. .
Article 7 eS
. BUSINESS PROFITS me ,
1. The profits of an enterprise of a territory shall be taxable only in that territory unless the enterprise carries on business in the other territory through a-
_ permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other territory but :
only so much of them as is attributable to that permanent establishment. 7
2. Subject to the provisions of paragraph 3, where an enterprise of a territory
‘carries on business in the other territory through a permanent establishment
‘situated therein, there shall in each territory be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct
‘and separate enterprise engaged in the same or similar activities under the
‘Same or similar conditions and dealing wholly independently with the enterprise
‘of which it is a permanent establishment.
ry THE GAZETTE OF INDIA : EXTRAORDINARY {Parr II—Stc.: 3(ii)]
oo ee—SEeeeEeEeaeaESESESESEL—ESNHNLQ “QNLQLQL L ~E L_—_lSES=SEEE—T>T>>—>—> TT
' 3. In determining the profits of a permanent establishment, there shall be allowed
' as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the territory in which the permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that territory. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards
- reimbursement of actual expenses) by the permanent establishment to the head.
_ Office of the enterprise or any of its other offices, by way of royalties, fees or:
other similar payments in return for the use of patents, or other rights, or by way.
_ of commission or other charges for specific services performed or for
: management, or, except in the case of banking enterprises, by way of interest on.
_ moneys lent to the permanent establishment. Likewise, no account shall be’
taken, in the determination of the profits of a permanent establishment, for:
; amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its
.’ other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission or other charges for.
specific services performed or for management, or, except in the case of a.
banking enterprise, by way of interest on moneys lent to the head office of the
- enterprise or any of its other offices.
_ 4. Insofar as it has been customary in a territory to determine the profits to be
_ attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that territory from determining the profits to be taxed by such an
_ apportionment as may be customary; the method of apportionment adopted -
' shall, however, be such that the result shall be in accordance with the principles .
contained in this Article.
_ 5. No profits shall be attributed to a permanent establishment by reason of the .
mere purchase by that permanent establishment of goods or merchandise for -
the enterprise. i
6. For the purposes of the preceding paragraphs, the profits to be attributed to |
- the permanent establishment shall be determined by the same method year by :
year unless there is good and sufficient reason to the contrary. :
7. Where profits include items of income which are dealt with separately in other _
Articles of this Agreement, then the provisions of those Articles shall not be . 7
affected by the provisions of this Article. , ;
Article 8
SHIPPING AND AIR TRANSPORT ; .
_ 1. Profits derived by an enterprise of a territory from the operation of ships or ©
: aircraft in international traffic shal} be taxable only in that territory.
. -2. For the purpose of this Article, profits derived by a transportation enterprise ° ;
. from the operation of ships or aircraft in international traffic include :
{3m Iles 3(ii)] ANT HT USA : SATAN Al a) profits derived from the rental on a full (time or voyage) basis of ships or . :
aircraft; and oS
b) profits from the use, maintenance or rental of containers (including trailers and other equipment for the transport of containers) used for the transport of goods or merchandise, unless the containers are used solely within the.
other territory; . .
- ‘ where such rental or such use, maintenance or rerital, as the case may be, is incidental to the operation of ships or aircrafts in international traffic. .
; 3. For the purposes of this Article interest on investments directly connected with the operation of ships or aircraft in international traffic shall be regarded as a profits derived from the operation of such ships or aircraft if they are integral to the carrying on of such business, and the provisions of Article 11 shall not apply .
in relation to such interest. . .
4. The provisions of paragraph 1 shall also apply to profits from the participation ’
in a pool, a joint business or an international operating agency.
. Article 9 . ; _
, ASSOCIATED ENTERPRISES .
1. Where a) an enterprise of a territory participates directly or indirectly in the
. management, control or capital of an enterprise of the other territory, or .
b) the same persons participate directly or indirectly in the management, a control or capital of an enterprise of a territory and an enterprise of the
, . other territory,
_ and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be /
made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. .
2. Where a territory includes in the profits of an enterprise of the territory - and taxes accordingly - profits on which an enterprise of the other territory has been charged to tax in that other territory and the profits so included are profits which
- would have accrued to the enterprise of the first-mentioned territory if the conditions made between the two enterprises had been those which would have
. been made between independent enterprises, then that other territory shall make
° . an appropriate adjustment to the amount of the tax charged therein on those
.profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the territories shall _
- 4f necessary consult each other.
. 3352 GIM1—6 - _° -
- @ THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 3(ii)]
Article 10
me DIVIDENDS . .
- 1, Dividends paid by a company which is a resident of a territory to a resident of the other territory may be taxed in that other territory.
‘ 2. However, such dividends may also be taxed in the territory of which the , company paying the dividends is a resident and according to the laws of that territory, but if the beneficial owner of the dividends is a resident of the other. -
territory, the tax so charged shall not exceed 12.5 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in, respect of the profits out of which the dividends are paid. °
3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the territory of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a territory, carries on business in the other territory of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the
. holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be, shall apply.
mo : §. Where a company which is a resident of a territory derives profits or income
. from the other territory, that other territory may not impose any tax on the dividends paid by the company, except insofar as such dividends are paidtoa ~
resident of that other territory or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a
: fixed base situated in that other territory, nor subject the company's undistributed
‘ profits to a tax on the company's undistributed profits, even if the dividends paid
. - or the undistributed profits consist wholly or partly of profits or income arising in such other territory.
, a - Article 11 |
_ . 7 INTEREST . -
1. Interest arising in-a territory and paid to a resident of the other territory may be
: _ + ‘taxed in that other territory. ;
- 2. However, such interest may also be taxed in the territory in which it arises,
_ and according to the laws of that territory, but if the beneficial owner of the
_; interest is a resident of the other territory, the tax so charged shall not exceed 10 .
_ per cent of the gross amount of the interest.
- 4
. [art ave 3(ii)] AA TUT: ATI ee
3. Notwithstanding the provisions of paragraph 2, interest arising in a territory . .—
shall be exempt from tax in that territory, provided that it is derived and _ -
7 beneficially owned by: | oe,
; a) the authority administering a territory, a subdivision or a local authority of ©. .. -
the other territory; or , rs b) Central Banks and Export-Import Banks of the territories referred to in
; paragraph 3 (a) and 3 (b) of Article 2; or Cs ,
‘ _¢)any other institution as may be identified and accepted from time to time — a ae ; by the competent authorities of both of the territories referred to ins = = =~.
. _ paragraph 3 (a) and 3 (b) of Article 2. — | - a
SO 4. The term “interest” as used in this Article means income from debt-claims ~~ .
= of every kind, whether or not secured by mortgage and whether or not carryinga °°
right to participate in the debtor's profits, and in particular, income from’ ©. ~ :
- - government securities and income from. bonds or debentures, including ©: -
a premiums and prizes attaching to such securities, bonds or debentures. Penalty =... : |
“| "charges for late payment shall not be regarded as interest for the purpose ofthis =.
' Article. . ; ers
. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of ©
the interest, being a resident of a territory, carries on business in the other)
a territory in which the interest arises, through a permanent establishment situated ==.
therein, or performs in that other territory independent personal services froma...
; fixed base situated therein, and the debt-claims in respect of which the interest is). - - .
paid is effectively connected with such permanent establishment or fixed base. In a : such case the provisions of Article 7 or Article 14, as the case may be, shall ~.
apply. | _ oe oo 7 ee
6. Interest shall be deemed to arise in a territory when. the. payer is a resident of =.
c, that - territory. Where, however, the person paying the interest, whetherhe isa 2.
a resident of a territory or not,’ has in a territory a permanent establishment.or.a = ~~ -
fixed base in connection with which the indebtedness on which the interest is. -~
ee paid was incurred, and such interest is borne by such permanent establishment . . -
ae or fixed base, then such interest shall be deemed to arise in the territory in which =. =:
_ the permanent establishment or fixed base is situated. re mo
_ 7. Where, by reason of a special relationship between the payer and the ~* -:. .
sO beneficial owner or between both of them and some other person, the amount of i.
pe the interest, having regard to the debt claim for which it is paid, exceeds the =. -.
- amount which would have been agreed upon. by the payer and the beneficial - —
. owner in the absence of such relationship, the provisions of this Article shall
Bo apply only to the last-mentioned amount. In such case, the excess part of the So
“payments shall remain taxable according to the laws of each territory, dueregard-
: ‘being had to the other provisions of this Agreement. , Sg
4 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr H—Serc. 3(ii)]
Article 12
- ROYALTIES AND FEES FOR TECHNICAL SERVICES
1. Royalties or fees for technical services arising in a territory and paid to a resident of the other territory may be taxed in that other territory.
. 2. However, such royalties or fees for technical services may also be taxed in the
. territory in which they arise, and according to the laws of that territory, but if the beneficial owner of the royalties or fees for technical services is a resident of the "
other territory, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or fees for technical services. : :
- --—- 3. a) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films or films .
or tapes used for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the ;
, right to use, industrial, commercial or scientific equipment, or for
, information concerning industrial, commercial or scientific experience.
b) The term "fees for technical services" as used in this Article means payments of any kind, other than those mentioned in Articles. 14 and 15 of
. this Agreement as consideration for managerial or technical or consultancy
_ services, including the provision of services of technical or other personnel.
, 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of .
- .«. the royalties or fees for technical services, being a resident of a territory, carries |
- on business in the other territory in which the royalties or fees for technical ,
+." gervices arise, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated .
. ‘therein, and the right or property in respect of which the royalties or fees for
_ .. ‘technical services are paid is effectively connected with such permanent
- . .establishment or fixed base. In such case the provisions of Article 7 or Article 14, :
_ ‘as the case may be, shall apply. _
‘=. §. a) Royalties or fees for technical services shall be deemed to arise in a ss territory when the payer is a resident of that territory. Where, however, the ee "person paying the royalties or fees for technical services, whether he is a
-» ". + + -*. resident of a territory or not, has in a territory a permanent establishment or oo,
- ' + a fixed base in connection with which the liability to pay the royalties or a
- +" fees for technical services was incurred, and such royalties or fees for
“. .". technical services are borne by such permanent establishment or fixed ‘s
~ “7... base, then such royalties or fees for technical services shall be deemed to ——
; ro arise in the territory in which the permanent establishment or fixed base is situated.
b) Where under subparagraph (a) royalties or fees for technical services do not arise in one of the territories, and the royalties relate to the use of, or the right to use, the right or property, or the fees for technical services
[3FT las 3(ii)] A HT UST: STATIRT : _ 45
: — relate to services performed, in one of the territories, the royalties or fees
CO for technical services shall be deemed to arise in that territory.
6. Where, by reason of a special relationship between the payer and the
_ beneficial owner or between both of them and some other person, the amount of
; the royalties or fees for technical services, having regard to the use, right or “
_ + information for which they are paid, exceeds the amount which would have been a
. * agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned
_*, amount. In such case, the excess part of the payments shall remain taxable mo > according to the laws of each territory, due regard being had to the other
- ~ = provisions of this Agreement. .
a Article 13°. | —_ on
Lo - CAPITAL GAINS : _
a 4. Gains derived by a resident of a territory from the alienation of immovable _
property referred to in Article 6 and situated in the other territory may be taxed in
_ that other territory.
: 2. Gains from the alienation of movable property forming part of the
. -- business property of a permanent establishment which an enterprise of a
— ~ ‘territory has in the other territory or of movable property pertaining to a fixed
~ » base available to a resident of a territory in the other territory for the purpose of .
. --..; performing independent personal services, including such gains from the op). alienation of such a permanent establishment (alone or with the whole
|." enterprise) or of such fixed base, may be taxed in that other territory. -
_ oe 3. Gains from the alienation of ships or aircraft operated in international ee
Ce, traffic, or movable property pertaining to the operation of such ships or aircraft . -_
re shall be taxable only in the territory of which the alienator is a resident. , ;
. pe . 4. Gains derived by. a resident of a territory from the alienation of shares deriving ; a ... + gmore than 50 per cent of their value directly or indirectly from immovable
...». property situated in the other territory may be taxed in that other territory. :
me . on * 5. Gains from the alienation of shares other than those mentioned in paragraph 4°
oes oo _ ina company which is a resident of a territory may be taxed in that territory. . ne
- oS a 6. Gains from the alienation of any property other than that referredtoin st i
VB _ paragraphs 1, 2, 3, 4 and 5, shall be taxable only in the territory of which the - , a
- . °:,-.alienatoris aresident. ee BS :
a oo a Article 14 Se
INDEPENDENT PERSONAL SERVICES ‘
. _ 1. Income derived by an individual who is a resident of a territory from the -
| performance of professional services or othe: activities of an independent
4 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 3(ii)]
character shall be taxable only in that territory except in the following circumstances, when such income may also be taxed in the other territory:
a) if he has a fixed base regularly available to him in the other territory for the purpose of performing his activities; in that case, only so much of the ; income as is attributable to that fixed base may be taxed in that other territory; or b) if his stay in the other territory is for a period or periods amounting to or a exceeding in the aggregate 183 days in any twelve-month period
. commencing or ending in the fiscal year concerned; in that case, only so .
: much of the income as is derived from his activities performed in that other territory may be taxed in that other territory.
2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent -:
activities of physicians, lawyers, engineers, architects, surgeons, dentists and accountants.
Article 15
— DEPENDENT PERSONAL SERVICES .
1, Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a territory in respect of. an employment shall be taxable only in that territory unless the employment is 7
exercised in the other territory. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other territory. .
‘2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a territory in respect of an employment exercised in the other territory shall be taxable only in the first-mentioned territory if:
a) the recipient is present in the other territory for a period or periods not -
exceeding in the aggregate 183 days in any twelve-month period _
commencing or ending in the fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other territory, and
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other territory. _
; 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in — .
international traffic, by an enterprise of a territory may be taxed in that territory.
Article 16
DIRECTORS' FEES .
Directors’ fees and other similar payments derived by a resident of a
‘territory in his capacity as a member of the board of directors of a company which is a resident of the other territory may be taxed in that other territory.
[aT Ik—avs 3(ii))] aR ET UA: STATE 47
7 - "Article 17 |
oo : ARTISTES AND SPORTSPERSONS .
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a
__, resident of a territory as an entertainer, such as a theatre, motion picture, radio
' or television artiste, or a musician, or as a sportsperson, from his personal
' activities as such exercised in the other territory, may be taxed in that other. -
_; territory.
_ 2. Where income in respect of personal activities exercised by an entertainer or .
a sportsperson in his capacity as such accrues not to the entertainer or
_ sportsperson himself but to another person, that income may, notwithstanding
‘the provisions of Articles 7, 14 and 15, be taxed in the territory in which the .
’ activities of the entertainer or sportsperson are exercised.
| 3. The provisions of paragraphs 1 and 2, shall not apply to income from activities performed in a territory by entertainers or sportspersons if.the activities are substantially supported by public funds of one or both of the territories or of -
- subdivisions or local authorities thereof. In such a case, the income shall be
_taxable only in the territory of which the entertainer or sportsperson is a resident.
_ | Article 18 | |
PENSIONS .
- , | Subject to the provisions of paragraph 2 of Article 19, pensions and other
‘ similar remuneration paid to a resident of a territory in consideration of past
- _ -employment shall be taxable only in that territory. so _
ot | Article 19
GOVERNMENT SERVICE
A. a) Salaries, wages and other similar remuneration, other than a pension, paid by a territory or a subdivision or a local authority thereof to an individual in
_ respect of services rendered to that territory or subdivision or authority
_ shall be taxable only in that territory.
_ b) However, such salaries, wages and other similar remuneration shall be .
taxable only in the other territory if the services are rendered in that
. territory and the individual is a resident of that territory who:
- 4 (i) is a national of that territory; or
. (ii) did not become a resident of that territory solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a territory or a subdivision .
or a local authority thereof to an individual in respect of services rendered to that territory or subdivision or authority shall be taxable only in that
- territory.
- b) However, such pension shall be taxable only in the other territory if the sy individual is a resident of, and a national of, that other territory.
48 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 3(ii)]
3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a territory or a subdivision or a local authority thereof.
. , Article 20
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS
1. A professor, teacher or research scholar who is or was a resident of the .
territory immediately before visiting the other territory for the purpose of teaching or engaging in research, or both, at a university, college or other similar approved institution in that other territory shall be exempt from tax in that other °
' territory on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other territory.
2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the private benefit of a person or persons.
3. For the purposes of this Article, an individual shall be deemed to be a resident of a territory if he is resident in that territory in the fiscal year in which he visits the other territory or in the immediately preceding fiscal year.
Article 21
STUDENTS
1. A student who is or was a resident of one of the territories immediately before visiting the other territory and who is present in that other territory solely
. for the purpose of his education or training, shall besides grants, loans and scholarships be exempt from tax in that other territory on:
a) payments made to him by persons residing outside that other territory for the purposes of his maintenance, education or training; and b) remuneration which he derives from an employment which he exercises in the other territory if the employment is directly related to his studies.
2. 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 first arrival in that other territory.
Article 22 ;
OTHER INCOME
1. Items of income of a resident of a territory, wherever arising, not dealt with tn the foregoing Articles of this Agreement shall be taxable only in that territory.
- LMFT I-~ars 3 (ii) ] GRA AT UTA: STAT a . .
| - 2. The provisions of paragraph 1 shall not apply to income, other than income
«| from immovable property as defined in paragraph 2 of Article 6, if the recipient of ao
» such income, being a resident of a territory, carries on business in the other
: a territory through a permanent establishment situated therein, or performs in that. .
. ' other territory independent personal services from a fixed base situated therein, - .
Oo and the right or property in respect of which the income is paid is effectively ; connected with such permanent establishment or fixed base. In such case the.
provisions of Article 7 or Article 14, as the case may be, shall apply. —— oo
- ‘' 3. Notwithstanding the provisions of paragraph 1, if'a resident of a territory, ; derives income from sources within the other territory in form of lotteries, 4
crossword puzzles, races including horse races, card games and other games of a any sort or gambling or betting’ of any nature whatsoever, such income may be , | ; taxed in the other territory. . - ;
Article 23 Dt
S METHODS FOR ELIMINATION OF DOUBLE TAXATION
Double taxation shall be eliminated as follows:
1. In the territory referred to in paragraph 3 (a) of Article 2:
_ a) Where a resident of the territory referred to in paragraph 3 (a) of Article 2:
. derives income ‘which, in accordance with the provisions of this. ,
; Agreement, may be taxed in the territory referred to in paragraph 3 (b) of. ’
. Article 2, the territory referred to in paragraph 3 (a) of Article 2 shall allow .
as a deduction from the tax on the income of that resident, an amount :
equal to the tax paid in the territory referred to in paragraph 3 (b) of Article: ~
2. :
Such deduction shall not, however, exceed’ that part of the tax as .
computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in the territory referred to in
. paragraph 3 (b) of Article 2.
b) Where in accordance with any provision of the Agreement income derived
: by a resident of the territory referred to in paragraph 3 (a) of Article 2 is exempt from tax in the territory referred to in paragraph 3 (a) of Article 2, °
- the territory referred to in paragraph 3 (a) of Article 2 may nevertheless, in calculating the amount of tax on the remaining income of such resident, .
. take into account the exempted income.
2. In the territory referred to in paragraph 3 (b) of Article 2: , .
a) Where a resident of the territory referred to in paragraph 3 (b) of Article 2
derives income from the other territory, the amount of tax on that income paid in that other territory (but excluding, in the case of a dividend, tax paid ; in respect of the profits out of which the dividend is paid) and in accordance with the provisions of this Agreement, shall be credited against oo, the tax levied in the first-mentioned territory on that resident. .
* 3362 GIM1—7 ,
0 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—See. 3(ii)]
The amount of credit, however, shall not exceed the amount of the tax in eo the first-mentioned territory on that income computed in accordance with ~
its taxation laws and regulations.
b) Where in accordance with any provision of the Agreement income derived by a resident of the territory referred to in paragraph 3 (b) of Article 2 is exempt from tax in the territory referred to in paragraph 3 (b) of Article 2, the territory referred to in paragraph 3 (b) of Article 2 may nevertheless, in.
calculating the amount of tax on the remaining income of such resident, .
take into account the exempted income.
Article 24 _
NON-DISCRIMINATION
1. Nationals of a territory shall not be subjected in the other territory to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other territory in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the territories. ,
_ 2. The taxation on a permanent establishment which an enterprise of a territory has in the other territory shall not be less favorably levied in that other territory than the taxation levied on enterprises of that other territory carrying on the same activities. This provision shall not be construed as obliging a territory to grant to residents of the other territory any personal allowances, reliefs and reductions for ; taxation purposes on account of civil status or family responsibilities which it grants to its own residents. This provision shall not be construed as preventing a , territory from charging the profits of a permanent establishment which a company of the other territory has in the first-mentioned territory at a rate of tax which is higher than that imposed on the profits of a similar company of the first mentioned territory, nor as being in conflict with the provisions of paragraph 3 of
_ Article 7. — .
3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article
- 11, or paragraph 6 of Article 12, apply, interest, royalties and other .
a disbursements paid by an enterprise of a territory to a resident of the other territory shall, for the purpose of determining the taxable profits of such mo, enterprise, be deductible under the same conditions as if they had been paid to a -
. resident of the first-mentioned territory. -
4. Enterprises of a territory, the capital of which is wholly or partly owned or “
controlled, directly or indirectly, by one or more residents of the other territory, shall not be subjected in the first-mentioned territory to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the _
first-mentioned territory are or may be subjected.
«Cat I-~ae 3(4i)] UT Al UAT : SAINT / 5
5. The provisions of this Article shall apply to taxes which are covered by this
Agreement. .
Article 25 : .
* . MUTUAL AGREEMENT PROCEDURE ;
1. Where a person considers that the actions of one or both of the territories .
result or will result for him in taxation not in accordance with the provisions of this
° Agreement, he may, irrespective of the remedies provided by the domestic law
. of those territories, present.his case to the competent authority of the territory of — -
. which he is a resident or, if his case comes under paragraph 1 of Article 24, to.
that of the territory of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. -
‘2. The competent authority shall endeavour, if the objection appears to it to be:
justified and if it is not itself able to arrive at a satisfactory solution, to resolve the
; case by mutual agreement with the competent authority of the other territory,
. with a view to the avoidance of taxation which is not in accordance with the
Agreement. Any agreement reached shail be implemented notwithstanding any time limits in the domestic law of the territories.
3. The competent authorities of the territories shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or
_ application of the Agreement. They may also consult together for the elimination’ - :
of double taxation in cases not provided for in the Agreement.
4. The competent authorities of the territories may communicate with each other.
‘directly for the purpose of reaching an agreement in the sense of the preceding ~
* ' paragraphs. When it seems advisable in order to reach an agreement to have an oral exchange. of opinions, such exchange may take place through a commission.
; consisting of representatives of the competent authorities of the territories. i
Article 26 '
. EXCHANGE OF INFORMATION :
1. The competent authorities of the territories shall exchange such information _— -
(including documents or certified copies of the documents) as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration
, or enforcement of the domestic laws concerning taxes of every kind and :
, description imposed on behalf of the territories, or of their subdivisions or local
~ 4 authorities, insofar as the taxation thereunder is not contrary to the Agreement..
i The exchange of information is not restricted by Articles 1 and 2. .
; . 2. Any information received under paragraph 1 by a territory shall be os - treated as secret in the same manner as information obtained under the
—_ - domestic laws of that territory and shall be disclosed only to persons or
FO authorities (including courts and administrative bodies) concerned with the a assessment or collection of, the enforcement or prosecution in respect of, the ~ a:
a determination of appeals in relation to the taxes referred to in paragraph 1, or the 7
RQ THE GAZETTE OF INDIA’: EXTRAORDINARY [Parr H—Sec. 3(ii)}
: oversight of the above. Such persons or authorities shall use the information only oS for such -purposes. They may: disclose the information in public court
.. proceedings or in judicial decisions. Notwithstanding the foregoing, information O
'. received-by a Contracting territory may be used for other purposes when such |
. + -* information may be used for such other purposes under the laws of both territories and the competent authority of the supplying territory authorizes such, -
; use. 7 _
— -- 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to _ .
impose on a territory the obligation:
- a) to carry out administrative measures at variance with the laws and
, administrative practice of that or of the other territory; b) — to supply information (including documents or certified copies of the documents) which is not obtainable under the laws or in the normal course of the administration of that or ofthe other territory;
Cc) 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).
4. If information is requested by a territory in accordance with this Article, the other territory shall use its information gathering measures to obtain the requested information, even though that other territory may not need such
_ information for its own tax purposes. The obligation contained in the preceding
- sentence is subject to the limitations of paragraph 3 but in no case shall such
. limitations be construed to permit a territory to decline to supply information solely because it has no domestic interest in such information.
-5. In no case shall the provisions of paragraph 3 be construed to permit a
. territory to decline to supply information solely because the information is held by
_a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Article 27. |
ASSISTANCE IN THE COLLECTION OF TAXES
’ 1. Each of the territories shall endeavor to collect, as if it were its own tax, any tax referred to in Article 2, which has been imposed by the other territory and the ; collection of which is necessary to ensure that any exemption or reduction of tax .
granted under this Agreement by that other territory shall not be enjoyed by
“persons not entitled to such benefits.
2. In no case shall the provisions of this Article be construed so as to impose on a territory the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other territory; .
b) to carry out measures which would be contrary to public policy (ordre public); .
. ~ |
: |
8 Peers 3G) re reer UB, ns : 7 oo, - c). to provide assistance if the other territory has not pursued all reasonable 7 toe os
— + ys measures of collection or conservancy, as the case may be, available under Soe
~ s* .its.Jaws or administrative practice; Co . me
. , +54) /..d) to provide assistance in those cases where. the administrative burden for eee
- . that territory is. clearly disproportionate to the benefit to be derived by the © - > w)
Po 8 othertertitory, 7 PS lt bet Oo Mk tigi BB a cat ye om .« LIMITATION OF BENEFITS | ea _ :
He 1. Notwithstanding the provisions of. any other Article of this Agreement, a a .
_. *« . resident of a territory shall not be entitled to the benefits of this Agreement if the
, primary purpose or one of the primary purposes of such resident or a person.
. - connected with such resident was to obtain the benefits of this Agreement.
2. The cases of legal entities not having bona fide business activities shall be :
covered by the provisions of this Article.
| Article 29 oe oo
, ENTRY INTO FORCE ;
- 1. India-Taipei Association in Taipei and Taipei Economic and Cultural ;
" Center in New Delhi shail notify each other in writing, about the completion of — -
, ~ + the procedures required by the laws in their respective territories for the entry
- into force of this Agreement.
oe 2. This Agreement shall enter into force on the date of the later of these |
written notifications referred to in paragraph 1 of this Article. :
_ 3. The provisions of this Agreement shall have effect: ; a) In the territory referred to in paragraph 3 (a) of Article 2, in respect of
. co income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; .
and — ,
_b) In the territory referred to in paragraph 3 (b) of Article 2, in relation to , income derived in any year of income beginning on or after the first day of
_ January in the calendar year next following that in which the Agreement
» enters into force.
, Article 30 7
a TERMINATION
: | This Agreement shall remain in force indefinitely until terminated by —
. either the India-Taipei Association in Taipei or the Taipei Economic and °
Cultural Center in New Delhi by giving a written notice of termination to the
_ other at least six months before the end of any calendar year beginning after
4 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sc. 3(ii)]
the expiration of five years from the date of entry into force of the Agreement.
In such event, the Agreement shall cease to have effect: . .
| a) in the territory referred to in paragraph 3 (a) of Article 2, in respect of income derived in any fiscal year on or after the first day of April next following the calendar year in which the notice is given; b) in the territory referred to in paragraph 3 (b) of Article 2, in relation to income derived in any year of income beginning on or after the first day of
January in the calendar year next following that in which the notice of
' termination is given.
IN WITNESS WHEREOF the undersigned, being duly authorized thereto, have signed this Agreement.
DONE in duplicate at New Delhi this 12" day of July, 2011, each in the Hindi, .
Chinese and English languages, all texts being equally authentic. In case of . , divergence of interpretation, the English text shall prevail. .
FOR INDIA-TAIPEI FOR TAIPE! ECONOMIC .
_ ASSOCIATION IN TAIPEI! . AND CULTURAL CENTER IN
NEW DELHI —
; [ A
. bY
(Pradeep Kumar Ra (Wenchyi Ong)
Director General Representative
[ aT ere 3 (ii) ] , UT BT UAT : STIR 55
oF | | PROTOCOL ——
India-Taipei Association in Taipei and Taipei Economic and Cultural Center
‘in New Delhi on signing at New Delhi on the 12" day of July, 2011, the. oO
. . Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal
‘Evasion with respect to Taxes on Income, have agreed upon the following
' provisions which shall be an integral part of the Agreement: .
* : 1. It is understood that if the domestic law of a territory is more beneficial to a
. ‘resident of the other territory than the provisions of this Agreement, then the
. - provisions of the domestic law of the first-mentioned territory shall apply to the
‘extent they are more beneficial to such a resident. Oe
“ 2.With respect to Article 2, in the territory referred to in paragraph 3 (b) of Article
-2, it is understood that nothing in the Agreement will affect the imposition of the —
Land Value Increment Tax under Land Tax Act. .
3.In respect of subparagraphs (a) and (b) of paragraph 4 of Article 5 on~
_ ‘Permanent Establishment’, it is understood that if the Agreement for the
‘Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to — .
‘taxes on income between the Republic of India and the People’s Republic of
‘China is revised and the revised Agreement between the Republic of India and
‘the People’s Republic of China omits the words ‘or delivery’ from these two oo subparagraphs, then, a corresponding revision of these two subparagraphs shall .
be automatically effected in this Agreement and the words ‘or delivery’ shall -
Stand omitted from these two subparagraphs, with effect from the date on which — .
_ °° + ‘the revised Agreement for the Avoidance of Double Taxation and Prevention of . — _
7 _-. . Fiscal Evasion between the Republic of India and the People’s Republic of China. =. | |
/ * Gentersintoforce, a | pe
_ 4.lt is further understood that in respect of paragraph 5 of Article 5 on.
; “Permanent Establishment’, if the Agreement for the Avoidance of Double ~— .
‘Taxation and Prevention of Fiscal Evasion with respect to taxes on income 7
‘between the Republic of India and the People’s Republic of China is revised and
‘the revised Agreement between the Republic of India and. the People’s Republic ; :
‘of China includes provisions to the effect that a person —other than an agent of oo
‘an independent status to whom paragraph 7 applies acting in a Contracting oO ;
. ‘State on behalf of an enterprise of the other Contracting State shall constitutea —
_ permanent establishment in the first-mentioned Contracting State in respect of — - ,
* activities he undertakes for the enterprise, if he habitually maintains in the first-
. mentioned state a stock of goods or merchandise from which he regularly
> delivers goods or merchandise on behalf of the enterprise, then a corresponding
_ - . evision of paragraph 5 of Article. 5 shall be automatically effected in this oo . Agreement by inserting similar provision with effect from the date on which the
: ' tevised Agreement between the Republic of India and the People’s Republic of oe
~ China enters into force. The exact formulation of the provisions to be inserted in
_ this Agreement shall be finalized by exchange of letters.
ae 5.With respect to Article 23, it is understood that the laws in force in either of the
_ territories shall continue to govern the taxation of income in the respective
56 "THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Sc. 3(ii)] |
territories except when express provision to the contrary is made in this
Agreement. When income is subject to tax in both territories, relief from double taxation shall be given in accordance with the provisions of Article 23.
. a 6. With respect to Article 23, it is further understood that the territory referred to
. in paragraph 3 (a) of Article 2 shall not allow as a deduction from the tax on the income of its resident, Land Value Increment Tax under Land Tax Act imposed in the territory referred to in paragraph 3 (b) of Article 2.
In witness whereof, the undersigned, being duly authorized thereto, have
. signed this Protocol. ,
DONE in duplicate at New Delhi this 12" day of July, 2011, each in the Hindi,
Chinese and English languages, all texts being equally authentic. In case of
, divergence of interpretation, the English text shall prevail.
“FOR INDIA-TAIPE! | FOR TAIPE! ECONOMIC |
ASSOCIATION IN TAIPEI AND CULTURAL CENTER IN
NEW DELHI :
| GAD -
Lye (Pradeep Kumar or ae (Wenchyi Ong)
Director General Representative co
Printed by the Manager, Government of India Press. Ring Road. Mayapuri, New Delhi-110064
and Published-by the Controller of Publications, Delhi- 110054. .
Source: the department’s scanned file.
Source: the Income Tax Department’s own published text — its page for this instrument.