A notification
Notification No. 08/2012 was published on 16 February 2012. Its subject is A notification.
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feat Ho So Ueto-33004/99 w+ REGD. NO. D.L.-33004/99
Guta as
EIN |
AS
GAT LIsTGA
Che Gazette of Grdia —
. STATETTT
| EXTRAORDINARY ; i UT VE 3 3a-wWos (ii) |
PART II—Section 3—Sub-section (ii) ;
| | wife 8 warrfira |
_ | . PUBLISHED BY AUTHORITY
i a 267] ag facet, area, GTatt 21, 2012 TET 2, 1933
No 267] NEW DELHI, TUESDAY, FEBRUARY 21, 2012/PHALGUNA 2, 1933
(urea faurt)
_ aE facet, 16 weet, 2012
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| $30 G1/2012 7: (1) |
2 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—-Sec. 3(ii)}
aa Wat S Wada A cer Gua @ ge afk word aad at var @ fore
BUR |
Wal & Wd 4 tek owen & wRew atk word audaa H ter & fay aa ai eal @ da anil wea al agra oy a gfe G we ae fora we a Ta S, Pere wert Bu é : .
BT 1 |
ania afer
. Te SIR oa aafsaal oe ary eh, wi afdarent weal FV fart wa aera at & Prat & |
BPW - 2 |
| arte He
| 1, we are fat diaeort wa ser swe waft vo-yunt srr |
wars we ERT aT Ww TT AW aR G Bde A ary am, awe a fart A .
| ae S args UG |
| 2.00 «Se TT Ra, Ha 3a aera aa BS aa Wome A a a GS
| wT AAMT orem fore wa sera ora wate & sie S ura aftamil ow
| AA TR HT AM VET gi wad AAI aaa dedi SB Ha we w om ag an afta & |
(am Have 3(ii)] Ud Fl UTA : SAT 3
3. fra Hope eR ae HA ay ST A faeiaaar gw yas :
(#) cera 4, array fort oe ax ant ae ate afters a ana
® a (are gual ary “adie we" wer TEN):
, (@) dona 4, ones atk arrey often, eta 262, dehita
UW 2004 G Asad Ba we anal Ta ws BAI HW:
- (fora sae are ‘donfras ae’ wer TEM) |
= 4. ae wer fot fh wren gern waka we wae ae oe A ay dim
| oh fxdt Ht are we aemer fou om at atte o wag fea a &
afeRadt sera Ga wre we coy TG | Witaraent west G warm onffart
. fers Tt aerquet cRedit a dda A ua-gee al aftafra ae ol Gad aay
Gata Gwent ort A fare ae a |
HTB - 3 |
ara oRaraG |
1 SRG waa we amy fH dat A arse ate A at:
() ‘ara’ ce a afta & - ara oR of useda ak gua
Teast wy ak Tad Ga S agiscla aa Ga Faw TWe-
are arg A arr wast aa, fora UR BAR Gr, 1982 W Waa we sfrara afta ada are ik oe OF G ATA
. WRG HAPS IT afk, ser silo sie Salen eT
7 (@) ve ‘donPrar or asf ger confer aorre @ afk abhi )
ae Fugees es Ww guar ae oad waste Was G ewe waaay wR Se ger ae HW aa wita & few aeia
. aa wfa & Wt daha & ori ak stersdtta orp &
ore, frat WaR GA, 1982 Ww dyad wey afara wFa
| & we Maa GS ww 4 aftafera & sar gas ae aftrafera enn fire we cantar ar mapa wet arfleare seat aarferere a ; oe (71) ve Ufteant wor’ siege wtaret wea" vel ar aend wae
. a Mara ART TRY sera Ua dora worse z:
(a) ‘afer’ ue a ag ate ay oad, afer a ae ae ok ag sr tht aa entra 8 fos Wefdta wfsarart weal A wae
SW Sl G sald vp Hwy shy GB AMT Vt A AMI
4 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
(8) ‘wart’ ve 8 ae Protea Prare sera arg at afta 2& fre ax waar & fay ve Para Rare} wo A ary ore ze; an) ‘ver ue feet GER G Wart W ay ete
| (3) "ee Ufterat wes a vem wen ‘gek decent wee ar vet
' We 8 wae: UH Utara wor & ford fra err wafers alg wen afta ez; "
(@) ‘aareréy mara" ve 8 afta @ feet va we sea °
aa ant arg wt oRaes ot ya dfderart wer a feet ser agar daa gay dfacront wer 4 wrt & da st aera waa g ;
. (a) ‘ae ue S det S oe ada gear donftaad ox afta &
aeg sar tet ae wea efi set enh, at wa oe & dae 4
fart qr sun qe G ded FA eg es, RA wae GW ay ee
. et sea VA at G Uda F omy ay arcs sag GAM a
Ade Bi ; (a) “aarr piftrert" ge 8 afta 8 :
@ was : fea Aa, aa car sera saat wea wire . |
G) daha a : dan doa mre aor 4 fia wd
, ote ord Hat srerar seer wife wiaeafe ; |
| () ‘wee’ aed afte:
(i) = feet Sfacrent wea St Uta aR Het are His |
mie; :
Gi) HS orp ale, arfert err wife, RY oh
BU We H eftaa fort dftcront wer 4 yg art a
. wre etc eT ; ; °
@ ‘Raa wdawae :
. (aM I—@ve 3(ii)] Ud Bl UTA : SST 5
@ AAS aaa 4: sta ae Mt vec aa wT aH
Gi) 9 dora @ ae 4 : ‘ore ae" Cher fe anger afar
; : aot art 20, wa 262, dena Wee, 2004 4
—— Oearfte fear var & |
_ 2. fareft afSerard) wer arr wet dar Se ae ay ret A are ary fre .
. WIA Hr WAS We aH Wet 8 aruen ania 4B, Gas aafenita fet ve
- aT aet et ern at oa ae @ water & fey va wou, fora Wye AN TY] |
ad & o oil & sata ve waa & | ae A ae, va wee @ feet or :
orl & sterta fey Te set oe ward sen Ut Ge wea S oy OEP & seria z | , |
a | H]WE - 4 oo |
Prareit
, 1. SA OMS wahorne ‘ve dftaort wor ar frat" we or af fat wi afer Us fs wwe we S orl @ siofa vas affare, Pare,
. Te sera faut ve a cama o fet ora are S oro a wr aT
UW Wea & AR gas ge wer shy sua SE wo Bey sera waa wre wife Ht nate | cent, ga ve a as der ales enfta at err fora RR dat Se wer A fra astral @ SF ae ava we se wee A a TMT
OH Waar zs |
2. wet kom 1d ood S ono, ae afta oo A wRoart at aT
Pant 8, sei saat trea Pera aa Ht areet :
o) WA aa ot woe ar Ranh arr ore wel Ba vH wit Pare- |
Te Vere wy, afe a at St weal F arg wet frae-qe wore 2, ad dé Hat va wee ot we Part a aren, fad wa vad
| aferta ak ania dae ufisax & (Aecayel fel at ae) -
. a) af va wee oy, fire vas secret fla Afea & Pater ad fen
. oT Wow St seat ae vast eat weal FS fet at usa A we
6 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr —Sgc. 3(ii)]
ere Pare wre Ae el, a ae a wee oT ve Prat ar we freA aE sedt WE BI ; .
| 7) aft ag sree et at woul A vec B sera wrt S foet at aor 4
wet veal a, a ae ve wee on Part arr orem freer far ae wa ufem ze:
Hooft ae oe weal oF ee a sera oat G feet A we aT
aia ae & at Uflerort wel BH wars wiser oRRa west |r ;
3a we or Pog we | ;
3, wet deme 1S oud @ are fant af& @ fs wt aaa aH
Sleek weal or Prart e, a sa Hat sa wee or Part art ore, wai
Bear ward wae or wr fer & | wet SH dflarort wor TH afad &
. wordt ode ar arat ae & aati sal afaarert weal S wars ofa ance
. - Beafe 8 seer wT Hey
| | STS « 5
: 1 SA aANe wae @ few Vardt Wen’ ve HT area San GS Va
Pfgaa wart Sz, fore err feet vem at ola wala: steray stera: frat
Ura & |
2 “aret renga ue 4 fasrsca Peafattsa ma et :
(®) Wa oT og BIN ; |
(@) wry wea: .
| (1) alg rater: |
. () wy ori:
fa as fmiae: .
[AM —vs 3 (ii) J ANA Bl WATT: SHUT 7
| (8) feet afta & data ME aSrIR wt ai a ERO Brand 7
AeA BNA FI ; .
(@) Sy Ga, a sera arg are waa Gel GR, as, arrart aera Uafta afefafrar at ard & ; aa
@ aw, aa o go, wer a wolfe dae @ frepiq
- DB AT VA |
- 3. at wer ue “wie wera’ 4 8 Ht ental a :-
(@) ery waa aaa Prato, wens sterat Warorst GRA sera sae waa wide arto ue var wa we, GRaoeT
. sea wripend 270 fa S afte wea wH We |
(@) ag weqa wen, fires ge mato Og san A a ay ataal
Hera ara artnl & AeA U Va ves at awa tare wfta
; & Wy daa Fel, Get or H thaw va wen S fare fort
12 Hem ot safe G Waxy po fromy 183 fea B afte wt safe a sraftray & fae wre wed ef ;
4. SM aywe G Ydadt oudel GS aad ey wt wer demas’ ue F
frafaked ot mia vet wen are: ——
(m) Ta Vea U Usfla We aera Waal @ ara ys seraT
wet & wares Yael ar ERArey GMT ; (a) Aa Wer sea yaa fetal S wise vas 8 dai
Ale Sera weg aaa & ford eto a wea Het (7) so fet ora vem art Saat derta foe aA S wast var
@ AeA Hera qwa-qeqell H Yt Gl W-Wwaya He ;
8 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
(a) VER @ fay we sera Wa-aegall aI Hac mA Oe G fou seg YT wea we o fay oar & feet Pfkad WI oT
Wa-Wald HE : .
() vera ® fag daa onfhre ser wer wae & feet org
Moa Bl wend S ware orien & fae fif—ad WA FT
VERT BE ; |
(a) water () & (S) aw 4 sfeaftaa dace fed orl-qent ;
@ dan 3 fe aaa @ fei Afar WA ow wR a oer, and fe sa dann & come ore a fifead
VIA Bl WR aea feet mew WM Wea Wey HT eT |
5. arm 1 ak 2 & oadel S eta oy ff, wei wada eftad & fot aftad, fora wx hors 7 ary en a, 8 A og alea ara dfearant wow
® feet gaa a atv U ws Udaront wea F or Hea & dei wa Span
@ dda a, re vas afea wer @ few ora & weifecitaa aflarpnt weg
Fy Ve VaR S erat Pema a ert are eM, afe Wa alan wT :
(6) BE ver o am S oe wos 4 dad was om oF ta
Wired Bt six ae aread GE Witter a yam Wt oe Be, wa aH
fe ta afed at afafafeai trom 4 4 ofeaftsa wa afafateai ae uta a a, ford aff ae orter a we fiffad we a
. aera & di va hrm @ vod & aes Ore @ sa Pifeaa
RIA Bl UH wet Pensa sel FATT: Berar
| (a) tH ae witer wea ad a fq ce fox A oem werifcrhtad wer 4 US Are Hera Tage a Wie WET a oe
Fe, . fret S ae vem a AR B Ae aaa We-aygail wt fra
“ wa & feftat pear ei; i) we, Berm & Pe wlan sera oon Phra webferfed wor 4
- ASGA Hrs Hr SST NIT HET BI | |
6. Ba Ayes H ydadt wade H era ey A feet wfacrort wor G He ;
ST Ver a YA & arte @ aifaRad, gay wfdaront wey F wis WIT
[3M [1—@ave 3(ii)] UR Bl WTA : sa 9
al er art wren, afe qe feet vada era & ft wie fore we eras 7
ary eat &, & afaRed fet sma afed GS aeay Y Va aI IST S IN aT
H Wiftay waa Gea @ srrar Sas fra aifeeat or dt Hear = |
a fort ves or fart dfaerat wea A aa sa oro 4 fedtt ert
PITA GS SA Fel ArT ae fe ge Va wea 4 fet cera, wary SRA
Wie Hara wads efeaa at fet ara wie @ areas V ON Heal & aad
fe te affa at onan @ ara ah So ax we ai | aah, wa WS
fort woe & arieara yofa: seat cen ya: TA VE St aie U fey wd
: a, a oe sa oe 6 after @ sila wada Uae oT Wie wel Was
TIT |
8. ae cea fi as wert, wh uw afar wou aft Prant & feet Ht wart or frafra aed & sera fort Ot wart ar fafa ett & vt Gay dfaerort wor ot Frat & sera Git Ta Gay wor 4 (ae fore welt wens
@ AIA S Bera sen) HRaK Hel & a oa Sal A GS fet vs Has ar
Waa: Bt TAX ST Wet Gens set AMT TET |
HPT - 6
aaa wat @ sa
. 1. Ue Ufaerert wer S feet fart ar gay wftarert wea # fea
Hae Wat S HG BI WTA GaN WoT A SX MN NTT |
2. ‘aaa waft" ce or ef ad eon ot va dftarant wa S ari &
sits Seat ae & foe fears waft frre | ge de 4, feet Hh era
4, a mita eh - sa waft & sae & wo 4 wate, of afk aah F
Wad wer sik oney te afer fa w yeas det wa or @
Bae ar ald Bi, staat was eS an & after ak a oe & yftwa S
wl 4 aftr ok Fftaa ya @ ater saa ad ae & after aha
@ wy A set ary ae |
3. Rene 1S Bade, saa wae S gee soa, Va feed oe oer
gee fot ora wer S wart S Vay et arelt ara ox At ay eit |
530 Giji2-2
10 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
4. wae 1 ak 3 G wade, fed ves oO aaa waa 8 a aa aan waa afer Vast @ Pree wm fry wgad arret WR Bo wa ara Ww
A any att |
WPS - 7
BAR B aA |
1. ve aaaert we & fet ver S al w daa ott wee F ax wa wieM wa ae fe ae ver Gay aiderant wor A Pera fret wrret °
ens S aaA VY GE oT F aR vel aa Vl | ae sad vem wag
TS V GNA HET B a Va vers S ora we gay wou 4 A aX aA TW
vad & fey saa a o daa oH ATW A a aT W oa eri
PeaTTT HY WT SY AT ATT |
2. tor 3 & vudel & ote we Oe Ui We Uftaart wes aT a
Terr Fax sfaarand wey F Ree feet wre wey S AeA B OAK Se
@, qet welH Utarort weg A US wredl Cena G SRI ee ay, J a AM .
wet fart ae at een aa ert wa wa wa a see fadl-qedd eaufed F ye wr wm Red-qed Gretel F om gan are site fafkre
TAA Ba AW WE Sa VE G Ae Pia: wda wy U Oa oe & foraay ae Ue weet dens zt
3. feri writ dem & ant & Poko we a wt Gat at ack at ayaa a aieh, wl ga wri tens & wire ad feu one & fry ga
Tar fay ae orient ed aeare wearatia aa at mnftra & wer dt a va uss
Fe UT FS aX ar S wade S agar ak wrst densi S sna fH
Ty el forest wert dems fra & arerat areas fey ay ef | cenit, ura o waa 4, afe ary ei, eet fart welt a aaa vet eri of fat writ
PRIMA ER SIH H yw ara seal vad fod ae grates a vas tee, UME sera ara affort S wait S gee wafcel, ral area areaq wan serafrat & aray S sera faire frenfea Garait sera wear @ fag ear sear ora wai S ay sera df vert S armel S afaed weft wena wt ser fey Ty ay WR ae S WH A ae (aaa aal a vfags s .
wa & afeea) a ag a 1 eet were fet weret dena err deel, arrare
[art Il—eqve 3(ii)] TS ST UTA; STATE | n
aaa ay afrorl & watt & fory sera wae sea Hraferal ar sterat Frenfed faftrse Garait srerat wade @ ferq arte a ara WAR @ ani sacl F wafeea,
Dra sera area set wor St scraftral S ere fot Tay H ATA HI sera fart sf san S amet & aftRed fod sear S Feray seq vas ary orafeaal A a fadt aratea ar see fey me os we ame & GRY ma wera (arate eat at vftoht & ufe & afaRen) ar feet wiret ten &
oral or Pair aed wre ee A Al war SET | -
4. wet we we aererd wee A ver S Ha aH a as fafa aT A
. Wa GS See OX Ua A HRM Hl SA aol aM ar ako wet at we
@, aet ere 2 at erg at ava a Uftarane woo 4 wafera ma walt 8
ax ara ara at Pako ae 8 ufaafta vel wef, sent, war & fey oars wg fae ot ert fe sean cRom ga arqeq 4 fata Reid & |
HITS BT | | |
5. wg am, daa ga ore @ fat wrest der oH ae aT aT
fee Se wart Gems F Ger SF fore Are Herel wo-aeqy weal F |
6. Yaad? Revel & wae ward He S arr ey Tat HI Te aa astqat oe vafa 8 Pata fear orn wm, wa am fe vad faata oy
Sra ae Gales Bre TET Vr |
7. wet oral 4 ara at ei ae anita at & fora se ae G ay areal F arert S faaas feat Tae aet oA aq S vada gE aye FS
wrdel S wanfta wet Bry |
ayST-8
TERR se ay aRasa
1. We Gfeaart wa @ fed vem ae aeaeety aera F waar
HUT aya SB wares Y Baa aay we Saar vel Woy FH Sy oA BGM |
2. tne 1S wurde S aa ev mf, siesta aera 4 waa &
; warert 4, feet co aitcront wes S vey al Gay afacrant wor F oa
12 THE GAZETTE OF INDIA : EXTRAORDINARY {Part II—SEc. 3(ii)]
| Tw oe aR daaort wa F ox aim, fog Wi ama w ve gE
facet wey Awa are HT wl WU HH 50 oie GS waa we aw oR feat ve |
3. fet oRaeq ves ol feet dfacent wer a fart & of sertstta sea fer oy fu aM (fast seri & cRaeq & fou cor sea ay srax wfta 8 8 va ai woot fe sae waar seat aga @ .
sresa ware H RH sera arqefra 8, Haat et dfacrart wa F ax wT WaT ws aH fe Sea Haat Gay afdarort wor H afax st wart a fay ;
7TY eT |
| 4. Fa ape S yarn, sinista wera 4 wear seat agar &
Warert U wera wa U afta Peel oe ara a ta weal sean agar &
Waa S Says OTH ArT wUT ae F WS ONE a aay @ fay aenawag
& ak ayes 11 G Gud WY ara G ade F ay Ael Vr |
5. rae 1 & Vode feet ga 4 uniter’, fort dye ver aren fa
HARI Wares Voret S wed oral ae A ory a |
WBS - 9
wear sera
1. Uet (>) Yo dftarort wee a ale ves ger dftarant wea & feet sen @ yas, Paar sera got A weaera: sera sewed: ATT
eat & ; Hera (@) we & afer we fect wy o fot vem ok gar
WIAA: AAMT seed: art ad z -
ay oi 4S fret at ana 4 Sei veel & de wad afore arerar dtr eet A Qh ad we aera cong ond & ot oa wat @ Ps = oh waa vers
. [AMT I1—@rz 3(ii)] UA Bl UAT : SAUNT . B
@ dea wa UTA at va og A amy TF wal @ el em ot fee A oa vet FS WH Var St wea gan ele, fred wa wel @ GR ga WHR wt wel ET, A A oH Te VE S ol 4 wfta foe wT wad & ak TA
TSAR HL ATA GT Ua |
2. wet we dftaent wor ve wee @ feet sean G ont A oA aM aT
wimfta ara @ otk Taga Se ora & fora oe Gar saat wor GH feet
- DEH W Ue Gar we A HW TT TAT ake ed alee fog ay ary BS
am & a wemiftattsa wor S ser ar va fea A wre ev at afe eri
. Bart S dhe wg TE ed Ua ae St aii oh wada ver @ dy omg ag ad, da ce GWT wee a am wR oe ona oO at wh or aafed
VARA SVT | Sa TOR S Wa ot fad oe F FT A G ay wrdel ar aetfra wa S ear A wae arm atk ale srazaa al, at Ufsarniet
Wot BH Bas wt va Gar H Tel TIA He |
BTS - 10
CTHTST
| 1. ve fearprt wusy at fran ft oeart ax gay dflarert wey j fort fraret at ster fog ay TAT Ua GAY UST A Hada eit |
2. venfa, SS ane wx va dfdarent wor F af sik Ge wor SG Or GH
AIR SX’ ATA oT wan ras aA sar SM are Har} va frat z, oR ae ome or fear cael Gar afaarnrt wea ar wa Pani & a va
WER OTA Gr aren Hy fr S aflay vel eT |
(@) afe feaarht ari ve oot 3 ot are aa ae ae wart
H Hy UT HF 25 wierd Mal ot wart F a mata at Ha ale al 5 wierete ; fa) oo wh ser araell F ora a Ha Ur wT 10 whee, we Rare ST onl S Gaar F Gar S owes a wafaa wa oe fore S araigr ster fey my F |
14 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
3. ge aged 4 cen wged “oie” ve a after weet sear ary aftort 8 wat sa BS GY ory A afte wal & an WT a aH aa vet a sik we & ara fafa afer 8 ora ara & @ afk fire we Va
WY GS SP S sits se Hwa Agen ary ert & a Mai B wet ara
Wary ert & fraat faawr eet aft Sart ve Prardt z |
4. terre 1 oik.2 & veda ve ffs 4 ay ae eM, ae arial aT
ferarft <art at ve dftarert wor a7 fran a @ oro guy diac wey Ff cei fra ve wrest ems S AreaA BS GaN oe @, feral ania el HH Tet wart Fart s srr wa gay og 4 fra fore ffeud wars ; a wea tafeaw Gad wert ara @ otk fora wafs G dda 4 ariel a sere ot uel @ ai ae sa wor m wre der seq Aad we a ward wa a wag & | Oe fers 4 apes 7 OM ages 14, oT A Aa a, & wwaa ary et |
5, wet we wart, at ve dftarort wor at Prat & gay facet
Wey VATA sera ars wa dl & del ga wor war gr ser fey ay orate OX fered at were ar oe Fel TET, We aH fH VS ai Ta GAN
wer & feet rari ar ster fey ond ef, sterat oa ae fe fora watt @ ax
F oral at sere at ont a, ae oa gay wer 4 fra feet wre ter a fort fad wart 8 ward we 8 Mae & aia A Gert @ aftaka ari
WO Na VIET, Me set fey we ara sera siftaRa ary wt ws S a
Hitt wa S Sa Gey wow A vaya eM act aH sera aa ST |
WBS - 11
ast
1. ve earert wor F vas SM art cen gaye facet weg & fax frartt ot star fey ay at We a GEY Wom A GY TT HT Uepat & |
2, Fenft, Fa WER S are we Ve dfeaert wes F A sik va wT GS
Or & apa SX aA a Weal & fora wos F ae vaya erat & forg ae
{3 li—rs 3(ii)] Ud Al UIA : SANIT 15
ara or ferarft wart ger dftcrert wee a Pari & at ga yor waka |
BY A at Thal WHA H 10 where B siete et erm |
3. Rare 2d wudel & ea ee tt, we dace we 4 ua a
Be wor A ae S we we enh aad fe se Prafataa @ arr ura far var a afk feaarh wo S Prafekad arr art eaftca 4 wear rar et:
; m) «RR Ufaarent Woy St MRR weer ary wortita B-warT
. HUT BY CUTTS HTH; sera
@) @) FRA & ama 4, ala Rod do, afk adie Praia anara am, wg stare ea; cen
Gi): HPA S ame 4, FH site corfrar: sera
7) omg ore tems fore WR val @ aner-wert @ te dfaaent
| weal S war wifeRal a dha wra-wa we went Bs eT |
4. se area A ae - yaaa “ara” we 8 aft @ - wee WER OS OT
ae cat Swed ana, we A saw Eri wage ef sera wel sik as se
MU-ae BS ara F wPfant ot are afore wre Vt srerar set a cen fae we
BS wont vferyfeat S wrt sia sik decal srerar aeo-gat} So urer oa foray
Vet wferyferat, davai sterat aeu-aall S defers Wires aie yee wnfia ef |
frated acre @ fay aeics dae wari a ga aqee S mara @ fag |
area Ael VAM VITTT |
5 strom 1 ak 2 S wade ve feta F oy aa eh, afe ara a feaarh earth, diaarert wea ar frat eta ey ger dfaarert wee 4 firey ae Saya gant St, Vea fra fort wre teensy S areas B ara Heat a
HUT BA GX wey 4, cet fra feet Afkaa wa 8 wa aafeaw dare
Prenfea axa at ak fire ser-qe G ak A ara ae far aa eB ae sa
WER & wre Me sera Afra VM VT wad wa a wa| a 1 CS Aa
4, aye 7 sera apes 14S Vode, cet A Ae Sl, APL a |
16 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
6. «- arat feet Gfacrart wor 4 says een ArT we, ae Are sal Oe aat Sa wos or rah a | aed, wet arg aay Het ael Afsa oy, Ws aE
fort dfdarort wor ar rari ef srerat vel feet dfearort wey F va erat
Beret sera fad wi & sik ga Mae 4 ae aeaa fora W ant Wed fea 7a a, Se WER SI Ari 38 WER GS wre tem sea fad WA
EN gen fa was, TSA HR OF Ay VA Wey F VAT SVN AMT VIGT
firey ae weet teres sear faked wi fra z |
7. Wel, ver wer ae atk feaarh car sera oa ai & ate cer feet ay afer & dha fers dda 2A FS ORT sa al ay as H wa, GA °
maT Bl ear A wad ey foraad fey we wea seal at ag & Va wer a ste a uret & fired tar 4 sa vor ao dae vel em a fia 4, aa oe ae ak feet cart & de, weafa a ag ett, cei ga age &
wadg sie wot afta wea we a oy eM | CS ae A, aaraftal &
ae ATT WR SA RN S ay wadel ol aa A wad ey wl dieaort
— WY SG HP S ATA HX TTA VIYT |
WBS - 12
watecal
1. Ye Uflerort weg A vaya eh act alk Gay afaarart wor w fine
Franft ot ster @t ag wafceal WX oa gay dfeaent wor 4 ay ama WT
aa | ;
2. aenfa, sa wer at wafeeal we va dftaart wa FA Af, fort 2
VEE et, wa ws orp S agen aX aT wT Ud, afer ate
Wafeeal or fear wart gay discret wor ar fart & at Sa we MA
Ta GX Vafeeal Ht THe wh S 10 wired S sie wet err |
3 SM awe a wea-ngad “wafceai” we or aftura & - feet weer, sat sea gray mao & fay waa fot, cd aera feen wife & fat tee, Gere, feoga seat atse, dor, Tat Ea sera via aS war ag sera WATTAGE og sera ford siehfirs, afdifsra sera dene soar F
(31 tars 3(ii)] UNA BT UATA : SATE 7 .
wat eg warner #g sera siete, aftifcre aera dente aqua a data Yat S fore wftwa S wy A wer ot ag fet A gor S yA |
4. temp 1 at 2 & wode oe fee A oy ae a ate wafecal a feaurt warh, ait ve dfdarert wor or Part eld ey gay dfdermnt wer 4, fea wafeeat aya een 2% sei uy fa fet ert de @ wea S
RIAN GA & seat Ta Gar wou F cei w fra fort feud wr Y wis
; dafmrn tare frsrfea oe & cen fire offer sea wae G dea A
wafeca’ a arer fer ore & 2 CS wet dem sem faa A S Te
. mrdt ws a wae f US ae A aq 7 S Gada ay eT |
5. (6) ve afaaert wou 4 wafeeal al vay BN AMT VIET, Ua serral Bat wer aT Praret et | aenft, wet wafeeat sar ae arel afar Fy, ame ae fat dfaaent woe or frat ef sera ae, wa dftarert wg 4
ver ee wR dem sea ag ffs we S, fis dee A wafeeat stat faved wr ent gen fear war a, aa Ue Waleed at Ta wea 4 ue ET
art wien reat ae wre wens sera Affaa wr fer FC .
(@) wat wae (@) & aed wafeeat fart up dfraront wea F
| Baa FT gan Bar she wafeeni, sitar sera wats S wary serat warmer
O wafer et sera faxt vw dfaarart wor 4 fronfea wt ug Vara S wafer
2 at va wafeeal @ va daar wor 4 BT EaT AMT TET |
6. wel, aammat an feaarf wrt @ da aera oa cri ak fod ay waffa @ dha feet fess ver a7 daa aA S Gre wafecal at ay, wart,
WATS MW YI BS Uda 4 foras fry ses ser far ora 8, wT ear 4
WS BY VS UW S afd Sf und f fra we WS Gael HS aqufera 4 arernai afta wer wary et | ta ae 4, sarah a anftan am ga Se S
ary wide} at am 4 wad ey wale Uae wa & orp o age
@WIg BVT | :
{
§30G1]l2-3 |
WPT - 13
1. wee 6 4 vfeeitea ok gay dftaat we 4 fea sad waft star 8 ue Barat wer d feet Part ger aed aftenst we Ua Gay wer A
BX ATA GT WHAT | | ;
2-H aa Ga S oie BEM TA afters Ty OW WH dagen WI s ft wer & gar witerent weg 4 fra feet werd ters at artant watt °
ar ve fren ¢ sea fori Asad ww S Wafer WA aa waht S sine Yo rea aa ae afar we oot wot we after wa & fot Pat oF gay |
Gfrerert wea # vada aaferw Barsit & warned soerer & foreh fod WG
wre we BS serat Get GEM S Te) ater PfFaa WI SB sia F eM |
’ ard aiftrena Wt afta & Sa Gay wee A ae aT HT WET | |
3, arate maa 4 day we aa Teal sera agar & saw a |
ora aterat Ux Haat Se Ufdarnrd wey A wx emma oT wa forray sia ve Part z | . . '
4. oot & yore ete & sae S aioe S aftrary frwat waft A ws
Gaamret wer A fa were Herat ae aera sorTat wT S TI WHS aaa
. : wafer wife & | _
5. mom 4 4 ofeattra ant & afaRer a wart, ol oH dfaaent way am Fani & sat eel & skeen U ore afta we oa wea A aX TT TT
WaT | . |
6. 1, 2, 3, 4 ae 5 teoret 4 ofeetea tafe U A fot A wah &
seo Your aftrerat uy Goa ut Wasnt wor 4 ae an wa, fore saranda ve fran S| . . |
[4M lave 3(ii)] FR AT USI : AAR 4]
=—aaa=eeEeeEeaeaeaeaeaeEeaeaeaeaeaeaeaeaeaeaeaeaeaeaeaeeeeeee————eeeelleeeeeeeeeeeeeee
WHS - 14
wa aafera Aare
1. ve aaa wor & fed Parfit ex areanfie tas & fren seal al war OS we ae ay wads Grl-wosi S ore aa We haa Bil wee Fa aren wT ween, Teg Pafetia oRReaa @ afihed, ua wi a We GAY Ufdarars wor H A} HX TM VT WaT
() afe oa aut wwe & Prenat & yeliornel, gar dfearanet wey A wm Pivea wa Praffa ws Y suse @ a ve ae 4
wae Bat as Ww GU Fay wer Fy I HX IMT T WHT, wi ou fiftaa WIA FS GR We BY el ; sea (a) aft quay dierent wer A cad sem ot safe a srafeai afta ara BS ah F WRT sera Wana BY ARE AEM | arafe F
pa fraser 133 fer sera Sat afte fer et, at oa arret 4,
Ta h Saat wert A AT WwW VE ge wey 4 ak TT
UHM, Vl Sa ga wed F Tas Eni frenfea wrd-wondl S yra ee eT |
2. “arraiftes Wan” ce A eda denfa, urfefers, wore, wife aaa sear Wael} pri-corg cen fafeerat, ante, gofifrayl, areg-fae, weu-faftrcacnl, da fafeecret cen caren & wada @rl-pang efter = |
ATI - 15
wiaatad duffra Bard
1. HPO 16, 18, 19, 20 sk 21 H sudel G oes wed ay ws ufecrort wer @& fiedt frat get feet aor & wae A ora aa,
Aga sik set wer S oa OReae we Haat od wee A ox an, wa ae fe Far or fered gay dfacrort woe FH sel fear war et | afe wa
Prarom fear ware a ot oar cet So ora ans Te We Ue GAY TT
FOOT Waa & |
2 «Re 1 wade GS gage vw daca wa w fot Fart arr ax wtarart wer 4 fey ay fot Pats w& dar 4 ora oa ow Haat werifeakad wer A Se oa oT aa, afe :
(@) werd, waa ara ae A ward aera wry ay fort are
Ae wt Ut safe sea saat A gary wr 4 wwe wr pat Preranz 183 feat S afta Ae z; (@) wftsifte ta feet Prato arr sera Saat six @ arer ferar
Ta &, GT gay wee oT frah set 8: sik .
(7) uReffe we fed wrt wena sea fifmad eA ent aed Tel fee ore &, GN Paton wT Fax wor 4 et | a
3. sa pee S Gdadl waa G Tage wa afacront wea & fot wey aN smarty arearara A wanted feet ota aera agama we fey ay fra
® dda F org TRafe ww oe wea A ee aT MT aT | .
ae get I aot whe | :
wa Ufderort usa G feet frat arr fod wart, at gay
Gaaent we at Part & o fea tea o weer wl ead B wre at
Te By, Pewat at ote alk set ave at ara aaraftal we we gay wow F
OX TTA GT HM |
TBE - 17 |
ee silk fresh
4, aqeg 14 ole 15 H wadel S Tage A, uy facet usa & fat
Pani ex FaRoModl, oe fe wry fader defers, weal a qeta wore seat fort wile sera fort feos! @ wT A Guy Widerent asa 4 fay .
[3 [I-—avs 3(ii)] URI BT UAT : AAMT 21
TY Fa WER H sw safer pred-woral S wet sy WY Sa GaN asa A GY
WIN VT GET |
2. wet fet aaa aera fort ftserst ert aaa su war aw eftaa
4 feu ay dafean ardt-pani @ wer A wa sa waa aaorenal a frost wl wet vet eta, aiftg feet ora aes ay ora ert & ct, Cet ora ue aged
7, 143 15 ® oudel G gage va dfacront wey F GY aN TM WHT,
° Rr wera sera Rea G ord-wems fev aa si.
. 3. rae 1 3k 2 G suds fat aakoacoat sera fot faorst er,
Sar afsaent wea 4 fey ag aut wri-worl U arfia ara we ary et ahh ae a area we om oat afta weal a woriifte so wan a sae wre wiftarRat at uadura ffaai err vara wa OS wafea ef 1 wa AAA
FW sa Ww daa vet Wlarent wea 4 ay om faa de aaa a
Raoarst Fran = |
SYS - 18
Ue aa arftat apse 19 & Ros 2 G ordeal G orate, ve adage we F
fet frat a sae flea Patos & uftwa & we 4 aa a ag term, aftat sk sit vor & ara oat w daa vet wor F oe ot UM |
ATwE - 19
1. (@) feredt dftarant wee ser sae fet write wo wart srera sar sear fart wire wftern S udu FX at we Vai S fav fret cafe ot srar at wg tert O fet aaa, aot afk ora set yar
@ wRate a dat Ta wea F Sr oT |
j
2 rower ormomsnmaomnan tetsexm yal (@) sent, ta aaa, waged alk ara ee vor & Rae Ww Hac b>
SR aed wer F af we vm, ae tal oa wa 4 St ont at at afk var afte oa ase oT Prat et, a:
(i) Taw a we aes a; sera |
(ii) ara Vad wea GSAS ators G Ga wa oT Part Aei aT et | 7 ;
2. (®) frit werent wer sea wad fedt wrifae GoM aera sed ft write wer & feu at ag Vasil S dda 4 fot °
are a sa wor aaa sae feet sow serat fee wrfeeeet ERI
Bae en yfra Pa FV wa sad aI aa SH ay ter Ww daa oe wer A ax orl (@) aenft, tet ter wy gee afta To A a a am, afe
Sat aS wa ga wea ai ve Prarel aen aise a | |
3. awe 15, 16, 17 av 1a wade fet waarort wor se GIs fret watts sow ser feet write after a fey or we fret onan & frafta A yer at ws das S dade A wrat aai, vagal ak eet wer & ara uftefta cen tert Wary ei |
BTS - 20
Wray, seam site eternat
4. BI 14 S Sade S az oe ay ah GY whey sears sera Mewal
Ta Gar vse wos 4 Ga water SF fory wars wears at gar aqAried fasafserca, ater srerat CS area VTA we at Ram sera aha eI & few sera et S waters gay wfdarant wor or chy Het ST Fea Ws eifsarnre wea ar Prat & aera en at CS am sera waard S fory wear TRefAa
UY Sad Va GAY wea 4 ga watorrel were aT aT area S arafep at ast o fe va RMA ars gems)
|
[ 3FT H—@vs 3(ii)] TA Bl MATA ; TATUM 3
8 Ue sayewe Haat wero BY wat ara ww amy ern, afe var weawrs ada fea 4 fea ore @ sik a fe yearn fot ales sera afer F
frst omy & fer aarct fee WS sens orton feaurh Ge |ENr sq Ww arentferd fry wre |
3. - Se area | yarorne, fet ate ar fot dfaaert war a ww
Fart eae orem, aff ce se ara ae 4 fired ge gay dfdarant weer aT
; aki GRA S sea GAH depres Ydadl sna ay A oa wea a vs Par vw a
4. re 1 & warne oped Cam oT sel up WS Tem Ut fh afta UirerHrd wer H wars wart err ga dade A apatfed fever ae st |
WOVE - 21 |
feereff
| 1. feet Remit at, at gak det wer a dy oe F Ger ced fort ve differant wor or fran & sterat em aie at ara ore fen sera we & wars Ta Gay wfaerant wor 4 vara & ast ayer, ait ak wragda & afaRed oy srerafral wx oe gay wor A aes we wea en wh
Bas A-srew, et sera wert H waa TA GaX WHI H Ter wey ae aaferal & at ag a |
| 2 SW ape S ay daa Wi aaa S fw ary a wh fH ye fay ay
Pret strat wet wt GM He S fey shea seray eva arate St TRY
foreit oft feafe 3, fore oft cafe at ga area H oy Ta Gar wer A Us
WIA: TEI BH ARE S oa we ast U after H fay wr ae Vit |
WV -22
SA STI
| 1. Ye facet woe @ fort frat at arg at tit ae uei-wdt 2
, VET seit a, lr w ga arena d yalad arqedel 4 fae wet fee wa &
at Se wer A Hwa Vt |
2. tems 13 wade, ages 6 3 tome 2 3 an-aafta aa aah
Vo wreat ara & fy oma we oy et et, ae WA aa aT weal we
Wiearent wer a frat ey B aed gay wfferant wor H asi fRra fat
Wrest GATT S AAA Y GRA HET F serat Ta GUY wfAcrant wer F asi fra fort Pisa wi 8 wada aaffee ware Prenffs wen & ae te
| |
afar sea waft free ddr J OH ona aa at unt & ae va wrt
Rena saa fad wr 8 wad wa U wag @ | WS ame FA aqed 7
HIM spose 14H Brae, vet at ffs a, ary srt |
3. Rare 1 & sual G ed ev ho ale feet dfeaant we a a
Frat gay dftarant wer F fara alal oe oteRal, at wefeai, asels afea
At asi, aver aik fore At gor S sa Geil srerar YS srerat fet a} eae ot wal @ Mae A ara wet Gra & a UH aa we gay afacrant Woy A GX -.
amt warm |
SPE - 23 , |
Gey HN HT THT
1. at dfrerert weit 4 a feet a wor 4 wge ora & feu cafe fia Gas wel gy ow 4 gan farts oa say my é Wafta wfaaent
Wa A aA S HMI H mtr He WA |
2.0 ata we at dfderaerdt wow F ax oma & det PerqER Ver HIM
O ge Foret :
m) Raa:
i) aei ara a7 as Part ht ana ora wear & fore wT RR
S wade S ager dara F ae ora TT Waa & GA Ae
4 ura, ve Part at ona we dunia 4 ore fey ay ae G
aUaT Ht UT at He a Hele St agate wert GAT |
aenft, ot aetdt at ur, odd fey ort S yd ae dare, ard va am 8 afte ad eh, at et ara S ore a, vee A
ara &, fra we daar A ae oT OT Hae |
ii) Wet oR @ fet oudel S orga 4 aa & feel Pant an yrg at mE ona aa A oS Ge wes a, Ae fH A, WS
Prardt at arat arg ay GY Ht UR Gl MAT Grd VAI TA BE ; wre sre cyl ear A ENT |
@) dofaa : :
i) wet confrar or arg Part Vet ana ort ord @, fora we ga ark & wurde S aque ana A aX IT wT Wea 8 Tei |
dara ve Fart at sa we ARa A aat fey ay we GT UT
HWM HS Heldt Ht aqafa a |
(Mt 1—are 3(ii)] WA BT WHIT : SATU a cenfa, vet welt ot uit, weld fey oA S od gen daft, aS Ba aM S afte vet eri, vt Wi aa S orm eS, te armen et, fore wy conan A aE TTA GT Wee z |
ii) Wet IN @ fost sodel @ aga F dota & feet Part aN Wet Ht 7g sa ux dona A ox S we wa * th, dona fox aft, Sa Praret at arat ona oy ae at Uist at ST aR
- WAG UH Be Wa sa Hl ears F WIT |
HIBS - 24
WA-QaER
1. Ye afacent wr we ufeat w ger wae wa 4 ta ae
SWIM Hera deiaet Ce alg ster ory zat at arg at wa owe & silk anise sensi S FH sera afte ag et, al se ae wer & uikSat w wel oR 4 fees ws S Pare S dda 4 ory at a sera ay HI
Wed a | aye 1 S sade S ad ey at ae wade wa afeaat w at ay
ET WI va sera SAY Ufaarant wea H frat set z |
2. ve Pfderont wer & feet ver S gay dfdarart wor 4 fra wrt
PITA WOE Gay wes 4 Var ay Gwe ay] el fear ET GT we GAY
we ob se wwe oread o ae tg ay em aa awe a
Mad HA apa et | FH Bast a we ae ad ama oem f w dfacrart wer am fay ve aeaax & fh ae gay dftaant wa & Patt wl, GWE water & fy sat fete saa aera aRaRe frtaRal F
fery fot wor fe weit afer we, wed sean welfaal at Ht = fos ae oma fraftat er ear & | ga Sade aT Te sel set oa TET fe gas ax dfacrent wer at fet eat @ wenifeettsa wor 4 fea fedt wert
PINT G ATH WW aN at Wt a a GS tea 2 a fH ox a wa aa afte & oh yerifeattaa dftarart wor at tet A wart S am w ams uit ¢ ik 4 & aqeae 7 S eos 3 S voael S wlapa #1
3. «- US AAT OT Bisa Gel ape 9 oT eH 1, aged 11 & hop
7 Waa spews 12 H oy 6 S wads ay Sa & sei eH Wfacrent ws fart Sem art gay dfacrent woo @ fet frat a ster fe war ema,
: wafeeal cen ara yam, Wa ver S aude ani a7 Paka ae F yarns
Sel wal & ope weddi-ara eh at ware ara werifenftad wor F
foret Fraret ot ster fesar war a |
4. Ye wae we d ver oy foeat th waa a amet wa wet ar sire wa S gar dfaaort wos S vas a afte Paki & entra
4a a wae aw Patra a urd a, werifeeea wor ¥ arg den ax ae
530G1|i2-4
26 THE GAZETTE OF INDIA : EXTRAORDINARY (Parr H—Sec. 3(ii)]
WT VIET a adda ars Vet ster zal at ore a wa aera & sik .
anata stars S a sea afte agi & wl werifeahed Wer GH ay set wor & vert ay ary Gt odd F a ary St oT wad 2 |
5. sw aee S ude, ge oars sinia ot ae a aT] ei I
SHTEOS - 25
. 1. wet a afer ue wasn & f we aaa ot dae wei a
BRAGA DS SRY GA W FA WHR A TN Wal & seal oa a
Bu afar d sodel G open a eA ge A Me GS west ori a saafta wort we eam fee fe son aA va diac we ao Way
WIS Bl wT ox aHa & rar fe ae fran & sera ule saat Ae eyed 24 & RH 1-H seria ara & a ae aoa Aen a Wieeront weg
@ Way whorl al wea ax cad @ finan fs ae ules 21 ve aA Va orag Gt way afte ot arta 8 dm aul @ way aaa weqa oy fea ue ufey fread wRomqa: oa Ww Ue Ow war Urea tga afreaaa
H Braet S arpa + agi B | .
2. wafe warm mitcont ar arate ufaa om afk afe as waa fat dara
Ba WR Vea A aaa a A ae WS Seam F wRex at gfe 8 Wt sa after & aqea ae @ gee afta wy & way mitent a wer
GRRE Gea ER Sa Ae Hl BI He GH Wa HT | sa WH fH a |
fet ax a, Saco weal G gq oT 4 feel waa densi S es av
A fanaa fear are | 7
| 3 ue ge aR aren we A oe SS a SS 4A Baa aera |
Vee Sa et at Utara weal G wes miter we uke weafa a
Ba Se aT Ware GY | a oA ae A A aar awrarsq a ae fag |
Te fare fer ax wad é frat sa sftara Ff aan a at ag a |
| | |
CAPT aes 3(ii)] SA BUSTA: saTEMTT . n
. 4, foc teraret & aftora & ag wast oe HS warornel diearart
Weal H War Whar wa car h we Wd wader ay und f | wae VE
| frat ar ates arava aet & fay arr oer at feen 4 waged wdta et
. @ Ua starsat 0S ara GRG fea on wna s fort dfaerort wot
. H WaT wiraRat av wae mfr ei |
WToE-26
| 1 APerane weet B war werd Oe Baa (ReaTaot sera ceTaat BH
| aorta wieal afea) ar amen ant wt fe ga gue w uadal ar
_ WUT FA RN G sorta ae al oe A dala saa arp S vuaal a
. ay ae @ fay staan F | GAT Ol arava awe 1 ane wieder wa |
e |
a fart Gterert wer ER oat at ag Rh ga a va ws oo ataRe oral S sila wnat GT S Was St AAT VAs VTYT sik Ba Saat oe wa aferat srerar arfteerRat arava sie oematte Presa enfret 8) at wae
— fear wren wt tears - 1 9 Wefla a o dda F a a7 Paka om vast a am wider ot an t tag 8 1 We afer a wfterdt gen we sam Sac co. a a ware & fay et a ga gen aw adae =r at wriafeat
. seat =nfia Porat A wee oe wd | ydadl det S aa eu at we
OO Pert WI ERI wT Ht Ay Wa H Gar wari & fey yam fea w
: wary frat var et sik sirgfternt wee at wart mieert Ga wart St mf
Ba et |
38. feos at Rerfa 4 dere 1 ik 2S aude ar arf feet dflarert aq
W freed afi stort vet ern:
() Oe sera gue Wftcrant wor } orp sie werahte wer Ba :
Be HT WAH BIT HET ; . .
B THE GAZETTE OF INDIA : EXTRAORDINARY (Parr II—Ssc. 3¢ii)]
(@) wh qm (ree carte aera cate A oferta ofa wmia 8) a weg oer wT oe sea gar dflaant wr }
Or & serfs sera wees Ht Tara fers F oer set z ;
| (7) | oUt yet BH wong Het frees alg ara HNiaN ailenfre, afiisre srerar arena, Wt sera AOR wie steal Ya wre ert &, frre wee orn udutia aift a wfipe a (aTSX Ufecra) | —
4. Be ae S ogee 4 ae fet elcrent wor are Set urrere a we oe & fay se fea ore s at qa siaarent wey arqeter st WE °
UTE a wet oe e fy art qe wea SM Tea Ta a Vea
| HUM, We GA GX WI Hi aM wad G ar wari & fey Oe Gan Ht Hyg aan 7 el | fret aes 4 aahifea afica Rom 3 at Ural @ aria |
& forrg fort ah fafa F ot dhneit or ae ael aa erm fe dfaarort wer
Saat yafey Ya Wang we UAT aed & fe wet Gan 4 waar Hye aide fea rel & |
5, fart of RR A teens 3S wade or ont daa gate qa a syd oe S aT oe w fery feet drarert wos a aqafa a4 w fey wet ara ore fe year feet de, area fara cers, feet vor ar feet =i aan 4 orekRa ad a afer @ ure @ sera safe fh ae fed afea &
entice fea 8 afta z |
a WTOVE - 27
Gri al agen A Wear
4. UfearErt We Woe aa at age A ua gay a wera A | ug |
Wea speee 1 se 2 arr wierafera et F | MfserHrt wea | wert wifes
Ba Apes H awa at fal wae wena aN ca ax waa z |
2. «88 awed 4 ten Wye Te "Word aa" oT aed dfaaront wet,
' HUT Gas Worcs Bo-waM sera write wfterkal at aie 8 we a wh fret afk fro S ao & dda 4 aa uh oe Tet aw was sina .
[AM [ave 3(ii) ] UA Al USI : Aa 2
: awa sa afta d wfapa a eB sea oe ay urea foras fer efterert WoT vet St cer tet Ur S Wales ara, wera sri-ds sik age
? APTA STAT GAT F |
3. wa feet dae wer oT MR aa oe we arp & sicia yadda ean * oie ae feet afea ae ta een eh oe WAT Ve We ral & stra Fat aye Gi Yew Ae Pea TI GH WHT ad ST TH WI
; & waa wftert d sala wx Gay wfaarent wea s wary wife ere aac & warorrel eter fora SIE | TA WHT Ta H SH GAY WoT aN
amt wad @ a & wads aie aac & fag water gad orp S wade S
arpae ayer fear GATT, ATHY fos WT STAT GH FAK MoT ST MAT STAT AT |
4. wa feet dfteret wor a word aa ae aa at fires tae A ae
Wa, a ar @ sivfa, gaat aah ot yifeaa ort @ fay tam s srg ara # da Be Wo aa ST Va We Be MON @ ae w gay eftarent wear S war wfeet eer we Ss wT aM & waters
Son ax Rea STG | TE GAT WoT VA Word aa S Uda F oy Grp FH
Bude} S arqTER Hea S STE ST AMY fH wo ad wa TW WI w wera at & zat wa te soi ao mam fea aa & we aT
werifeattad wor 4 wade vet eet & sera va afer ar ca ea @ fa
BA AT err cr aie z |
5, tears 3 ik 4 & aude S oe gy A kes 3 gear 4 @ Hao fit afferent wos ent Wher fear war word erat VE wor 4 feet waa
Shr S seria az EMT sera Gas FT WA S GR GA Wor S orp sinta fet woes aed 3 wae wes ween sel J ore | gaa stera, dare 3 aera 4 @ yarorref feet dtarert wos er wie fey ay wor aa a va wer A gar dftaent wor S arp & sicia Ga WHR a @
wares arg mreaftea vel ct wet |
6. feet dfderent wea @ word aa & aftaca, Gear sera wh G dae
4 ordtadt a daa Fa wor GS =areai sera weratra Peat @ Wat aay wen | ga aq 4 tar He vel & firaar orf Guy dfecant wea & fer wares seat wera Preera & waa Yet orefaret @ fer fore atfereare a1
Qo SAT SAAT Ha HAT SMTA BATT |
30 THE GAZETTE OF INDIA: EXTRAORDINARY [Part Il—Sec. 3(ii)] .
7. ei rors 3 sera 4 & cea foot aflarart wea arr sre fry oF _
@ ward sie weriferfad wor FH wafer worea aa a gay dfaaront wow FH
aga ae atk aa ae 8 cect feet 1 waa dafia wera aa ae
Prafakaa a dae A ward ef oIET :
@) «6 eos 3 @ stevia aR & are 4, werifecftsa wos ST ary Wore
Wa W wa wey GS Srl S aed vada f ak WS ales ani eae
WI Ga WA Ta UST oS Srl S sivas gant ayel WH ae wou ; :
@) theme 4 @ aatla ata @ amet 4, peniifeaftsa woe G To a fra dar 4 ae Wor amy arp S aed saat age Yiflaa ae F
Beg YW FS TI aT eI
penfsattar wer eT wa mat ge wer wT aR TS we A
mio a acer sfiyfia een sk GRY usg & fled w werifectra .
URI SY BART HY Set HX QT BAA eT TT | a a. fat af ARAYA ae oede S cadet an onl At ecard wes w
Prafaad area ary ae aet erm : _
o) ooe Whtaert wer sea get dfcet wr S erp six oo
WAS we S aT WMP Sas Se ;
@) «we ora Hen at ate Aiea Gree afer) & facia si ;s
7) RTT WaT HRA Ue Gay UfacrHnt wer y sah HAT sera .
was wa GS stra sree age sear Wem, vet a ama 8 & wt ayfaa Sarai ar a fear z ;
8) OA Ae A Bead wer GET Ue BE Tee S fae weMaha
. ae Far dfdarert wer grr ora feu ae ae ay 4 we wT
. SB ayer et | |
WPT - 28
| | anil a ofeitra |
1 waqgee 4 at ag qaen a wear oy tw afer (fat ae a fir) ot ve darert wes a Pant & cen ol gay dfacront wor B a7
. gra Sal & SHS St ara & fag os Vr Th fet daerart wey &
Praeal wr aft fee aa F ae ta frat ada & Ser fe teas 2 F
; oferta & atk te st ant a ora He @ fay ga ae Hi sry at a
TRI Hr St | |
2. feet dflarert wor ar arg Prat ant feet ona ad & fog area wie cafe ebm ate ten Prat frafettrd A arg ye es a,
%@) SAY efterard weet 4S feet we 4 Pata ag oar, ate
| i) gad ae ger Ah ga aq & tem 5 Ff ae una ATT ters TRTG 4 adleg & aie SaTeT
Rafa wa 8 we sea we 4 afte Arama Kia
| vardal Fortean feat way % aera .
ii) wart 4 eee ar ag de sera you aT HAS HA 50
. were Welt wT S serar ancwal wT SG Ufaaront wat F
S fart va deer we f we sea sae afin afar @& vated 4 a sivarra dierent wat FF
; . oot ye aoa 4 Pina ora afeaal ex eet & UAT .
ae aaa Aer aT HA S HA 50 via sera fraar feoaeh ay Wesel aeral sicaat wT OD Ufderand weal 4
Oa UE UR G UH aera afl arer-stem Prakrat F
; aca A Sl; Heaq
7) 86s arftert sea afecat ao dc, fram aay G aA 50
° Mera sera gaa af fara am fet wa aftcront wey
2 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
. Oo we sag see afte afer & wit 4 ef seraysix fad wei S wa de sea yer a HAV SA 50 wae
: sera fear ory dfserart weal FS feel va aearprt Wey
. 4% Pra ara afd ex wea sea amet wt a ari
Ufterant weet 4 a feet va wer B ve srerar aif srer-
aterm Prarftrat & varrea 4 ei; sterat
| eos ter ate det ge ore ae UE oT TT fires FET
arin ert 4 & fat at we dfaarent wer 4 werg ad SI!
awd fe uned aferat a aR S oat OT aOR we Ae eT ale wea af aq fet afer at so ftea afte ara aa ta aferal a grat at und & atrar ae US Tous wT A sera seat wT U Gea ard FW
wi warahrat S wy A Sal aS fat ww afaaont wor G rant ae F wi se ae a wa ox Gor & waroraned alsa G rare wey 4 ge watered weld fey a ara & (eg set Vasil sera aeaft Wa G ONE S
fae Maron wafta wa SG far mar (TRA ce We) za ser fara aeqasit eq feet to & wet wens, al ari 4 a foedt ww wacent wT
q fea a, & oar weal oer H ya Ww at TAH UR mia ae
3. tare 1 atk 2 & Bede ory Tet a cen feet daar wo aT HIE
Prat gar wor B ort at ag ara Hl aa | dda A aN HS at S fey wa am, aff afea afha wo 8 rare wou 4 arta vere et (Part are amy
Waive ag Pa oe sera Gast aren ae G onan 8 fa onan wa ae fe a ufafaftrat sf, ahr aera wf daeit afafaferat + ei) sik gay
Uflarert weal S wea aH Ws aa Va ON G Wade 4H wet Ht 7g et sera seed waif et sik ae Part Fe oH a ore Ge og FA SRK St ay
Wat BAT HA eT |
4. fart afaarort wou a fort Part at fx at awe & ot FOR eM, afe ger Ufderort wer or wars wiffart we PeatRa axa & fe te afer a
PRT AAT SHAMS HAT SRAM eT TAH HHaAT Sl WH PAT was
BU OR SG saris aA ol wT He A eT | |
[rt [I—ars 3(ii)] UR Al UST : AAT 3
5. - Sa aqwa H yao ae "ATA WT Kei VERT" HT aT eS;
| @) ana a OE Who wamiar PS Sata TOR aT HRA ear
| (fara) sfifas, 1956 ST IRI 4 H Ted Aaa at we zt ;
| @) odor 4 aR ge We iw VT se aS aT VR
wt dftea afte us fratcta aifaRa vae Ga. 79 & site ot dfteat arihe us fraqRae afaRA grr ArT a ; afk |
. | 7) we aa ie vero fread wa wien ga age &
Wasa Sg ARMa ot G fey werd ee = |
6. oatad omy 235 4 feet aa S ae ay of, feet A ated or ga .
fey ag et fire Fer Stes seal TW Vexal FS Hy vo vewa wa aR TT
sada Gen a for we TE HUE A] ST z |
erppde-290
ie fe s wee va aye ve | |
ge a ot fod Ht aa 8 oeIste orp S UAT Pras @ sits aera fare areni & wudel @ sirta worfte fre sera age afterkat
@ fara fasrnfiant oe alg waa el WS |
| sty - 30 :
PMA |
1. afaarent wee wore aaa U fara A oeeaa weafa arr fet
Mt GAs FT RN GT Ul HK Gard = |
2. Ufacrant woe UME a ar ae S fey aw-aneyt ara-G Tea ofa simast & yr eM ww worte ae & fafa AF va-gae a
. ofrafra Bar |
Sa0atlia-5
. 4 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Ssc. 3(ii)]
3. Uae, ga aftepenait ot ueadl afer at ori ot aha ST cry er | —
a PST 31
| aga era
1. -ORarert wee ge aN aH ary] we @ fay ae-ant Grp & siete afer wires at or oe & dar a wore asaat S fafa wi a vp
Gar ot afergrrd Pw | .
2. Fe aR ge aes S tere 1 4 ofeaftsa afiegea F a wad apa ot anka at wea erm |
@) aRa A, Ue Howe as SG are Gerad ay, fire ay F owe
| Wad Bal & S ata Ae S wea fea Ht aeraq Gas ae sey ey aet fort fara af 4 ara aa & dae 4 ; ik
@ tata & we hover at oral Saad! oe, fire ad A aa
_ BM aret feet facta at 4 ure ana @ dae Fi |
4 wawnradl d day F der own & oRen ve faite sadas at tart forte 5 fra 1979 a ae ga Wo A eemefte Hae ST ware War a
VIET Vd FW AN HF Gada tea 3S Gadel G aT F oy St UTA |
(ArT II—ave 3(ii)] UT Al USA ; AAU . 35
| HVS - 32 |
—
7 qe ae afsaa waa aH ary we wa aw fH fet dfacrHnt wT
ERI Se ware vet ae fear ora | ae FS ag A Gfacrenl wor sa aA SG
ary et at atta B car via ae at sala TA eM S ae Yo eM act fewet
° — Sara as St waite S HH S aA ves wa vet wor aay G WANA ST
ita sax GU BT WA we Wd & | Vet fers a we ae Fra @ dda 4
. frsrardl ef GT :
@) aRa a, Ga Hees aE S aret Varad! av, fod afea fea
ST ura & at ata are a vech antha wr sera sua ata & fot
' faxftg ag A urea at ag ona G aa a ;
@) dof A we deer ae GS ariel Tera av, fort aifea
| fea wat & @ Waat we @ vee fea ser gam ae sy aiaa fetfeizaaamaatwase dal.
firs wer 4, gad fey faffaa wa a oftpa aeteemahal 4 ga
HU UY SATAY feu = | | a w sa Vas F ay ch soe TUNE G AE Ae GS Gegad fea, wala fet ud oars arsait 4 a-e) qa wftal 4 fro far aa afk wt oe WAM wy wenfirs & | sref recor 4 fra a fafa A aideh are wart ara wre |
Aa WRG at Wyaa contra TRE
| WM al sie a at Wraw at six y Me . Kaye
36 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION ;
New Delhi, the 16th February, 2012 =
. _ (INCOME TAX) ‘
8.0. 303(E).— Whereas the annexed Agreement between the Government of the Republic of India and the Government of the Republic| of Tanzania for ithe .
avoidance of double taxation and the prevention of fiscal evabion with respect to taxes on income signed in Tanzania on the 27" day of May, 2014 shall come into °
force on the 12" day of December, 2011, being the date of ft r of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with Article 31 of the said
Agreement.
Now, therefore, in exercise of the powers conferred by section 90 of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby 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. |
[Notification No. 8/2012-FT & TR-II/F. No. 503/02/2005-FTD-I]
K. RAMALINGAM, Jt. Secy.
a | AGREEMENT
OO BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDIA
AND
_ THE GOVERNMENT OF THE UNITED REPUBLIC OF TANZANIA "
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF
FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
[ArT I—@ve 3(ii)] AA Bl WATT ; AAT 37
The Government of the Republic of India and the Government of the United
Republic of Tanzania, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries, have agreed as follows:
Article 1
. PERSONS COVERED
_ . This Agreement shall apply to persons who are residents of one or both of the
Contracting States.
Article 2
TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of a
Contracting State or of. its political 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 or salaries paid by enterprises.
3. The existing taxes to which the Agreement shall apply are in particular:
(a) in India, the income tax, including any surcharge thereon; (hereinafter referred to as "Indian tax"); (b) in Tanzania; the income tax and any other tax on income imposed under the Income Tax Act, Cap. 262, Revised Edition 2004
(hereinafter referred to as “Tanzanian Tax”)
4. This Agreement shail 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 Contracting States shall notify
, each other of any significant changes that have been made in their respective taxation laws.
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) the term “India” means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which
- India has sovereign rights, other rights and jurisdiction, according to the
Indian law and in accordance with international law, including the
United Nations Convention on the Law of the Sea, 1982:
38 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
i]
(b) the term “Tanzania” means the United Republic of Tanzania and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of Tanzania and in accordance with international law, including the
United Nations Convention on the Law of the Sea, 1982 as an area within which Tanzania may exercise sovereign rights or jurisdiction; (c) the terms "Contracting State" and "the other Contracting State" mean the Republic of India or the United Republic of Tanzania as the -
context requires; (d) 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 Contracting States; (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the term “ enterprise” applies to the carrying on of any business; (g) the terms "enterprise of a Contracting State" and “enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term “international traffic’ means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship
. + or aircraft is operated solely between places in the other Contracting
State; ea ee ILE wt
_ (i) the term “tax” means Indian or Tanzanian tax, as the context requires, 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:
(j) the term "competent authority" means:
(i) in India: the Finance Minister, Government of India, or his authorised representative; (ii) in Tanzania: the Minister for Finance and Economic Affairs, °
Government of the United Republic of Tanzania or his authorised representative; (k) the term "national" means:
[Ar 11—avE 3(ii) ] OA BT UAT; SST 9
ae |
(i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (I) The term “year of income” means:
(i) in the case of India: the financial year beginning on the 1° day
: of April; (ii) in the case of Tanzania: ‘the year of income’ as defined under
: Section 20 of the Income Tax Act, Cap. 262, Revised Edition
2004.
2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, and any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
RESIDENT
1. For the purposes of this Agreement, the term "resident of a Contracting State"
means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
(a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
(b) if the State 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
State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
0 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr l—Sec. 3(ii)]
(d) if he is a national of both States or of neither of them, the competent , authorities of the Contracting States shall settle the question by mutual agreement. .
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Where both the Contracting States claim the effective management of such a person, then the competent authorities of the Contracting States shall settle the question by mutual agreement. -
Article 5
PERMANENT ESTABLISHMENT °
1. 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.
2. The term "permanent establishment" includes especially:
a) a place of management;
| b) a branch; |
c) an office; d)afactory; .
. e ) aworkshop; -
f) a sales outlet; .
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 i) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. .
3. The term “permanent establishment” likewise includes:
(a) A building site or construction, installation or assembly project or supervisory activities in connection therewith but only if such site, project or activities last more than 270 days. . °
}
. t
(art 11—@rs 3(ii)] i: UT Hl USITA : AAT 41
——lCloNoNoNNeeNeeeeeeeEEololSeEeTTelllleEoNN—=E—E—T—T—=——E=—=—=xq==—==—=—=E=£xEE—EEeeeEeeeeeeONS
(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 continue ( for the same or connected project) within the country for a period or periods aggregating more than 183 days within any 12 month period. cast
| 4. Notwithstanding the preceding provisions of this Article the term "permanent’
. ' establishment" shall be deemed not to include: Me (a) the use of facilities solely for the purpose of storage or display 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 or display; .
(c) the maintenance of a stock of goods or merchandise belonging to the
enterprise solely for the purpose of processing by another enterprise;
,\d) the maintenance of a fixed place of business solely for the purpose of
purchasing goods or merchandise or of collecting information, for the
enterprise; * ,
(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
Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned
Contracting State in respect of any activities which that person undertakes for the
enterprise, if such a person: .
(a) has and habitually exercises in that State 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 ci business a permanent establishment under the provisions of
; that paragraph, or
(b) has no such authority, but 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;
530 G1/i2-6
2 . THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—Sec. 3(ii)}
(c) habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself. .
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State. if it collects premiums in the territory of that other State 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 ;
Contracting State merely because it carries on business in that State 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 on benalf of that enterprise, ne 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 « Contracting State controls or is controlled by a company which is a resident of the other Contracting State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment
___ of the other.
Article 6
INCOME FROM IMMOVABLE PROPERTY |
1. Income derivad by a resident of 2 Contracting State from immovable property —
Situated in the otner Contracting State may be taxed in that other State.
2. The term “immovabie property" shail have the meaning which it has under the law of the Contracting State 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 io wnich the provisions of general law respecting landed property apply, usufruct of immovable property 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.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. ; . ‘
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.
[AM 1—GrS 3(ii)] WRT HL TATA; SATU 8
—aoNaoSEOEOoOooooooooOooNoNoooeooaooeoeoooEooeoeoeeeeeEETETET—T—T—T—T—ETETy———————Eeeee_e__O_O
Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that
State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of tne enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting
. State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed tc
- 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 similiar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establisnment, 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 State 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 State. However, no such de‘uction 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, know-how 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 toward 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, know-how 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 Contracting State 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 a Contracting State 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.
zr THE GAZETTE OF INDIA : EXTRAORDINARY [Parr H—Sec. 3(ii)]
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.
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 affected .
by the provisions of this Article. . ;
— on Article 8 os |
aoe SHIPPING AND. AIR TRANSPORT —
1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable in that State.
2. Notwithstanding the provisions of paragraph 1, income of an-enterprise of one of the Contracting State derived from the other Contracting State, from the operation of ships in international traffic may be taxed in that other Contracting State, but the tax chargeable in that other Contracting State on such income shall be reduced by an amount equal to 50 per cent of such tax. | .
3. Profits derived by a transportation enterprise which is a resident of a Contracting
State 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 in international traffic which is supplementary or incidental to its international operations of ships or aircraft shall be taxable only in that Contracting
State unless the containers are used solely within the other contracting State.
4. 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 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.
_ 5. The provisions of paragraph 1 shall also apply to profits from the participation in
@ pool, a joint business or an international operating agency.
Article 9 :
ASSOCIATED ENTERPRISES
1. Where: | 7 ; (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, .
or
[¥rT erg 3(ii)] WT BT UAT; STATA 45
. (b) the same persons participate directly or indirectly in the management,
control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, 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 Contracting State includes in the profits of an enterprise of the State -
. and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State 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 Contracting States shail if necessary consult each other,
Article 10 a
DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a
resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the
company paying the dividends is a resident and according to the laws of that State,
but if the beneficial owner is a resident of the other Contracting State, the tax so
charged shall not exceed:
(a) 5 percent of the gross amount of the dividends if the beneficial owner is a company that owns at least 25 per cent of the shares of the company paying the dividends; or
(b) 10 per cent of the gross amount of the dividends in all other cases-
This paragraph shall not affect 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 State of which the company making the distribution is a
resident. ot
46 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I—Sec. 3(ii)]
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other
Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State 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, shail apply.
5. Where a company which is a resident of a Contracting State derives profits or ; income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State 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 State, 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 State.
Article 11
INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other
Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting
State shall be exempt from tax in that State, provided that it is derived and beneficially owned by:
(a) the Government, a political sub-division or a local authority of the other
Contracting State; or
(b) (i) in the case of India, the Reserve Bank of India, the Export-Import
Bank of India, the National Housing Bank; and (ii) in the case of Tanzania, the Bank of Tanzania, or
(c) any other institution as may be agreed upon from time to time between
the Competent authorities of the Contracting States through exchange of .
letters.
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 carrying a right to participate in the debtor's profits, and in particular, income from government
[4M II—Tre 3(ii)] . UA BT UATA : STAT 47
securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
- 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other
Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a
. fixed base situated therein, and the debt claim in respect of which the interest 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.
6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. :
7. 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 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 apply only to the last mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Article 12
ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other
Contracting State may be taxed in that other State.
2. However, such royalties may also be. taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
3. 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, tapes or discs used for radio or television 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.
48 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—Sec. 3(ii)}
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other
Contracting State in which the royalties arise, through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
5. (a) Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State? Where, however, the person paying the royalties, whether -
he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed .
base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
(b) | Where under sub-paragraph (a) royalties do not arise in one of the
. Contracting States, and the royalties relate to the use of, or the right to use, the right or property, in one of the Contracting States, the royalties shall be deemed to arise in that Contracting State.
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, having regard to the use, right or information for which they are paid, exceeds the amount which wouid have been 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 according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
- Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting
State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or °
of such fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic, or :
movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State of which the alienator is a resident.
: - . a
[aM BPS 3(ii)] SRG Bl UAT | STATUTE | oi
_ 4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a
| Contracting State may be taxed in that State.
5. Gains from the alienation of shares other than those mentioned in paragraph 4 in ~
a company which is a resident of a Contracting State may be taxed in that State.
6. Gains from the alienation of any property other than that referred to in paragraphs Oo
1, 2, 3, 4.and 5, shall be taxable only in the Contracting State of which the alienator
° is a resident. ;
. : | Article 14 ,
INDEPENDENT PERSONAL SERVICES
1. Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other independent activities of a similar.
character shall be taxable only in that State except in the following circumstances when such income may also be taxed in the other Contracting State:
= - (a) if he has a fixed base regularly available to him in the other Contracting
State 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 State; or (b) if his stay in the other Contracting State is for a period or periods amounting
. to or exceeding in the aggregate 183 days in any 12 months period commencing or ending in the year of income concerned in that case, only so much of the income as is derived from his activities performed in that other
State may be taxed in that other State.
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 Contracting State in respect of an employment shall be taxable only in that State unless the employment is
- exercised in the other Contracting State. if the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other
, Contracting State shall be taxable only in the first-mentioned State if:
; S36 G1/j2-7 |
nr.) THE GAZETTE OF INDIA : EXTRAORDINARY [Parr U—Sec. 3(ii))
in the aggregate 183 days in any 12 months period commencing or ending in the .
year of income concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and co
‘(c) the remuneration is not borne by a permanent establishment or a fixed base
. which the employer has in the other State. | .
' 3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an empioyment exercised aboard a ship or aircraft operated in .
international traffic, by an enterprise of a Contracting State may be taxed in that
State. .
: Article 16
DIRECTORS' FEES
Directors’ fees and other similar payments derived by a resident of a Contracting
State in his capacity as a member of the board of directors in a company which is a resident of the other Contracting State may be taxed in that other State. |
: Article 17 .
| ARTISTES AND SPORTSPERSONS et
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer ora ~
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 Contracting State 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 Contracting State by entertainers or sportspersons if the activities are substantially supported by public funds of one or both of the Contracting States or of political subdivisions or local authorities thereof. In such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident. . .
ue Article 18 , -
: ; PENSIONS AND ANNUITIES
Subject to the provisions of paragraph 2 of Article 19, pensions, annuities and other similar remuneration paid to a resident of a Contracting Siaie in consideration of past employment shall be taxable only in that State.
[oT 11—waee 3(ii)] MA ST UAT; SATU 51
Article 19
GOVERNMENT SERVICE ;
1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shail be taxable only in that State.
. (6) However, such salaries, wages and other similar remuneration shall
. be taxable only in the other Contracting State if the services are rendered in that
State and the individual is a resident of that State who: a
. = (i) ts a national of that State; or ; a (ii) did not become a resident of that State solely for the purpose of
. rendering the services. oe
2. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
° (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. . - ek
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 Contracting State or a political
Suddivision or a local authority thereof. . .
Article 20. ee
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS ~ wi
1. Notwithstanding the provisions of Article 14, a professor, teacher or research scholar who is or was a resident of the Contracting State immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college or other similar institution as approved by the competent authority for that purpose in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date of his first arrival in that other State for that purpose. . .
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 benefit of
. some private person or persons provided that such research activities will be conducted upon request by beneficiary Institution.
530G1ta- 8 .
22 THE GAZETTE OF INDIA : EXTRAORDINARY (Parr I—Sec. 3(ii)]
3. For the purposes of this Article, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the year of income in which he visits the other Contracting State or in the immediately preceding year of income.
4. For the purposes of paragraph 1, approved institution means an institution which has been approved in this regard by the competent authority of the concerned
Contracting State. ; .
Article 21
STUDENTS). . -
1. A student who is or was a resident of one of the Contracting States immediately ; before visiting the other Contracting State and who is present in that other -
Contracting State solely for the purpose of his education or training, shall besides grants, loans and scholarships be exempt from tax in that other State on payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training.
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 shail any individual have the benefits of this Article, for more than six consecutive years from the date of his first arrival in that other State.
Article 22 . |
OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State. |
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 such income, being a resident of a Contracting State, carries on business in the other
Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, 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. —_-
3. Notwithstanding the provisions of paragraph 1, if a resident of a Contracting State derives income from sources within the other Contracting State in form of lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any nature whatsoever, such income may be taxed in -
the other Contracting State.
[mM [1—@ree 3(ii)] UA Al UAT: STATE Bx)
a Article 23
METHODS FOR ELIMINATION OF DOUBLE TAXATION
1. The laws in force in either of the Contracting States will continue to govern the
taxation of income in the respective Contracting States except where provisions to
the contrary are made in this Agreement.
2. When income is subject to tax in both Contracting States, relief from double
taxation shall be given as follows:
. (a) In India:
(i) Where a resident of India derives income which, in accordance with the
. provisions of this Agreement, may be taxed in Tanzania, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Tanzania.
Such deduction shall not, however, exceed that portion 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 Tanzania.
(ii) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India, India may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. .
(b) ~~ In Tanzania:
(i) Where a resident of Tanzania derives income which, in accordance with the provisions of this Agreement, may be taxed in India, Tanzania shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in India. |
Such deduction shall not, however, exceed that portion 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 India.
. (ii) Where in accordance with any provision of the Agreement, income derived by a resident of Tanzania is exempt from tax in Tanzania, Tanzania 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 Contracting State shall not be subjected in the other Contracting |
State 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 State in the same circumstances, in particular with respect to residence, are or
4 THE GAZETTE OF INDIA : EXTRAORDINARY [Part I—Sec. 34)
may be subjected. This provision shall, notwithstanding the provisions of eS e also apply to persons who are not residents of one or both of the Contracting States.
2. The taxation on a permanent establishment which an enterprise of a Contracting
State has in the other Contracting State shali not be less favourably levied in that other State than the taxation levied on enterprises of that cther State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State 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 Contracting State from charging the profits of a permanent -
establishment which a company of the other Contracting State has in the first
; mentioned State at a rate of tax which is higher than that imposed on the profits of a -
similar company of the first mentioned Contracting State, 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 disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting
State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting
State, shall not be subjected in the first-mentioned State 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 State are or may be subjected.
5. The provisions of this Article shall apply to taxes covered by this Agreement.
Article 25
MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting
States 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 States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State 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 Contracting
State, with a view to the avoidance of taxation which is not in accordance with the
(AMT 11—warg 3(ii)} WA Bl UATA : ATT 55
- Agreement. Any agreement reached shail be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States 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 Contracting States 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 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 Contracting States.
Article 26
EXCHANGE OF INFORMATION
‘4. The competent authorities of the Contracting States shall exchange such information (including documents or certified copies of the documents) as is necessary for carrying out the provisions of this Agreement or of the domestic laws concerning taxes covered by this Agreement. The exchange of information is not restricted by Article 1. “4. ,
2. Any information received by a Contracting State shall be treated as secret in the
- game manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1, or to the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3. In no case shall the provisions of paragraph 1 and 2 be construed so as to impose on a Contracting State the obligation: toa, ; (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
. (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 of the other Contracting State;
; (c) to supply information which would disclose any trade, business, industrial,
commercial or professional secret or trade process, or information, the
- disclosure of which would be contrary to public policy (ordre public).
, 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the .
530 GI/i2-9
- " , 3
56 THE GAZETTE OF INDIA : EXTRAORDINARY [Part Wi—Sec. 3(ii)}
requested information, even though that other state may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations cf paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
5. In no case shail the provisions of paragraph 3 be construed to permit a
Contracting State to decline to supply information solely because the information is
held by a bank, other financial institution, nominee or a person acting in an agency or a
a fiduciary capacity or because it relates to ownership interests in a person.
Article 27
ASSISTANCE IN THE COLLECTION OF TAXES
1. The Contracting States shall lend assistance to each other in the collection of
revenue claims. This assistance is not restricted by Articles 1 and 2. The competent
authorities of the Contracting States may by mutual agreement settle the mode of
application of this Article.
2. The term "revenue claim" as used in this Article means an amount owed in
respect of taxes of every kind and description imposed on behalf of the Contracting
States, or of their political subdivisions or local authorities, insofar as the taxation
thereunder is not contrary to this Convention or any other instrument to which the
Contracting States are parties, as well as interest, administrative penalties and costs
of collection or conservancy related to such amour.
3. When a revenue claim of a Contracting State is enforceable under the laws of
that State and is owed by a person who, at that time, cannot, under the laws of that
State, prevent its collection, that revenue claim shali, at the request of the competent
authority of that State, be accepted for purposes of collection by the competent
authority of the other Contracting State. That revenue claim shall be collected by
’ that other State in accordance with the provisions of its laws applicable to the enforcement and coilection of its own taxes as if the revenue claim were a revenue claim of that other State.
4. When a revenue claim of a Contracting State is a claim in respect of which that
State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that
State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the .
provisions of its laws as if the revenue claim were a revenue claim of that other State
even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to °
prevent its collection.
[at 11—wars 3(1i)] OA Bl WITT : SAUNT 537
5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. [In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in -
that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.
6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shai! only be brought before the courts or administrative
. bodies of that State. Nothing in this Article shall be construed as creating or providing any right to such proceedings tefore any court or administrative body of the other Contracting State.
7. Where, at any time after a request has been made by a Contracting State under ~
paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to tne first-mentioned State, the relevant revenue claim ceases to be:
(a) in the case of a request under paragraph 3, a revenue claim of the first-
mentioned State that is enforceable under the laws of that State and is owed by a persor: who, at that time, cannot, under the laws of that
State, prevent its coilection, or .
’ {b) in the case of a request under paragraph 4, a revenue claim of the first- —-
mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection
the competent authority of the first-mentioned State shali promptly notify the competent authority of the other State of that fact and, at the option of the other
State, the first-mentioned State shal! either suspend or withdraw its request. -
8. In no case shail the provisions of this Article be construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and :
administrative practice of that or of the other Contracting State;
, (b) to carry out measures which would be contrary to public policy (ordre i public); ; i (c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may |
be, available under its laws or administrative practice;
, (d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by
. the other Contracting State. i
58 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 3(ii)]
Article 28 .
LIMITATION OF BENEFITS
1. Except as otherwise provided in this Article, a person (other than an individual), which is a resident of a Contracting State and which derives income from the other
Contracting State shall be entitled to all the benefits of this. Agreement otherwise accorded to residents of a Contracting State only if such a person has the qualifications as defined in paragraph 2 and meets the other conditions of this
Agreement for the obtaining of any of such benefits.
2. A person of a contracting state is a qualified person for a year of income only if such a person is either:
‘ (a) Governmental entity; or |
(b) A company incorporated in either of the Contracting States, if -
(i) the principal class of its shares is listed on a recognized stock exchange as defined in paragraph 5 of this Article and is regularly
- . traded on one or more recognised stock exchanges, or
. (ii) at least 50 per cent of the aggregate vote or value of the shares in the company is owned directly or indirectly by one or more individual
_ residents of either of the Contracting States and/or by other persons incorporated in either of the Contracting States, at least 50 per cent of
' the aggregate vote or value of the shares or beneficial interest of which is owned directly or indirectly by one or more individual residents of either of the Contracting States, or
“ (c) A partnership or association of persons, at least 50 per cent or more of whose beneficial interests is owned by one or more individual residents of either of the Contracting States or/and by other persons incorporated in either of the Contracting States, at least 50 per cent of the aggregate vote or value of the shares or beneficial interest of which is owned directly or indirectly by one or more individual residents of either of the
Contracting States, or
. (d) A charitable institution or other tax exempt entity whose main activities are carried on in either of the Contracting States.
provided that the persons mentioned above will not be entitled to the benefits of the
Agreement if more than 50 per cent of the person’s gross income for the taxable year is paid or payable directly or indirectly to persons who are not residents of either of the Contracting States in the form of payments that are deductible for the purpose of computation of tax covered by this Agreement in the person’s state of residence (but not including arm’s length payment in the ordinary course of business for services or tangible property and payments in respect of financial obligations to a-
[rt Hare 3(ii)] Wd BT UAT : STATUTIT . )
bank incurred in connection with a transaction entered into with the permanent establishment of the bank situated in either of the Contracting States).
3. The provisions of Paragraph 1 and 2 shall not apply and a resident of a
Contracting State will be entitled to benefits of the Agreement with respect to an item of income derived from the other State, if the person actively carries on business in the State of residence (other than the business of making or managing investments
. for the resident’s own account unless these activities are banking, insurance or security activities) and the income derived from the other Contracting States is derived in connection with or is incidental to that business and that resident satisfies
° the other conditions of this Agreement for the obtaining of such benefits.
. 4. A resident of a Contracting State shall nevertheless be granted the benefits of the Agreement if the Competent Authority of the other Contracting State determines that the establishment or acquisition or maintenance of such person and the conduct of its operations did not have as one of its principal purposes the obtaining of benefits under the Agreement.
5. For the purposes of this Article the term ‘recognised stock exchange’
means:
(a) in India, a stock exchange which is for the time being recognised by the Central Government under Section 4 of the Securities Contracts (Regulation) Act,1956; ; (bo) in Tanzania, the “Dar es Salaam Stock Exchange” or any other exchange recognised by the Capital Markets and Securities
Authority under the Capital Markets and Securities Authority Act, j
; Cap. 79; and |
(c) any other stock exchange which the Competent Authorities agree to recognise for the purposes of this Article. i i
6. Notwithstanding anything contained in paragraphs 2 to 5 above, any person shail not be entitled to the benefits of this Agreement, if its affairs were arranged .in such a manner as if it was the main purpose or one of the main purposes to avoid taxes to which this Agreement applies.
Article 29
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
_ Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
a THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I-—Sec. 3(ii)]
oO On - Article 30
AMENDMENTS
1. The Contracting States may, at any time, amend this Agreement by mutual consent in writing through the diplomatic channel.
2. The Contracting States shall notify each other in writing, through the diplomatic channels, of the completion of the procedures required by the respective taws for the entry into force of the amendments. |
3. The amendments shall enter into force on the date of receipt of the later of these. ”
notifications.
Article 31 .
ENTRY INTO FORCE
1. The Contracting States shali notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement.
2. This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph 1 of this Article.
3. The provisions of this Agreement shall have effect:
(a) In India, in respect of income derived in any year of income beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; and (b) In Tanzania, in respect of income derived in any year of income on ; or after the 1* day of January next following the calendar year in which the Agreement enters into force.
4. The Agreement between the Government of the Republic of India and the
Government of the United Republic of Tanzania for the Avoidance of Double
Taxation and prevention of Fiscal evasion with respect to taxes on income signed at Dar es Salaam on the 5" day of September, 1979 shall cease to have effect when the provisions of this Agreement become effective in accordance with the provisions of paragraph 3.
Article 32
TERMINATION ;
This Agreement- shall remain in force indefinitely until terminated by a
Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of five years |
from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect: .
] |
[APT Bre 3(ii)] Ue HT UAT : SATU 61
—oooooooooooooooooeoeeeSESESEooEEEEEEeEoEE==E=EE EDOEBDE E_QOOOEEETE OSS eee a) In India, in respect of income derived in any year of income on or after the first day of April next following the calendar year in which the notice is given; b) In Tanzania, in respect of income derived in any year of income on or after the ist day of January next following the calendar year in which such notice is given.
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this
Agreement.
DONE in duplicate at Dar es Salaam this 27" day of May, 2011, each in the Hindi and English languages, both texts being equally authentic. In case of divergence of interpretation, the English text shail prevail. ;
{
For the Government of the For the Government of the
Republic of India United Republic of Tanzania
2
HE: KV. Bhagiveth Pervaiva Aor
. Depe M4 msfer v
Wigh Commissioner of Hh P 7
‘ Qs
Repablec of Inlia te the Finame
Uwted Republic of Tanzania
"Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Deihi-110054.
Source: the department’s scanned file.
Source: the Income Tax Department’s own published text — its page for this instrument.
