A notification
Notification No. 4/2012 was published on 6 January 2012. Its subject is A notification.
This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.
afaref Wo Sho Weto-33004/99, co yt __REGD.NO.D.L-33004/99
. ED)
Che Gazette of Gndia
Cs EXTRAORDINARY _—.- -
an —_ at 11_—@as 3—SI-WUVE (ii)
: ; mc PART I—Section 3—Sub-section (ii)
De _— Uiftrart & wentiirr
- PUBLISHED BY AUTHORITY
a 31] ag facot, WPAN, Watt 6, 2012/ute 16, 1933 .
No 31) NEW DELHI, FRIDAY, JANUARY 6, 2012/PAUSA 16,1933. =
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2 | THE GAZETTE OF INDIA : EXTRAORDINARY (Parr H—Sec. 3(ii)}
EUR ae Goh we ae BS tide F Aer wae BS Re oo se Ce * a WR TORT GU oR AS
| o, TTR.
- aa TORT a TER she unis at wR a wan Be fa anit wear at sara er at gfe O ue are Posy Het HT gem G,
| Pega We BE
: , : ae . 1
PS ge arene oa wafteral oe ay ahem, oh eferant aoe AS Pe
22 CA hea ; var ear nas rey fy WE - 2 Y co : . ; : | .
coop Wotte wera oo wart sera waite mfr ERT sa ue en Yo aR
coo AINA a G Uda F ary ern, are a fe A ae V cong we | oe
CcoeR FE SRER ae Gh we, pa oT, Fa GH we oe oe oT ph -
er, @ Ta oy ay eA ae GS we A aT are fees wet sera ara WPA .
[oT Have 3(ii)] RA HUT; AMT | 3
afar A mre aifarat ux we AY aR ae Gere ERI Nee Age ster aot St. pa UR oe ay Ay HX Ufa F | | |
(m) aR @ AF, Sn oe
7 (i) sae Re saw aM aren alg afer ft efra z; (i) Wort ox RA we oe aren arg afer A aftr 2;
; (RR gad ae “aRdla we" HET vTET);
. (@). wiser & ama 4, (i) WAR
(ii) oa a | | |
(iii) WaT we: | 7
(Fort gad are “onfsar ae HET OTT) | - |
4. Fe aa fot A wren sera wat we 8 wa ae WA ary eT
Wl feet wt aR wy ame fee a ot ate @ wea fle at &
afeRed sera Gas CI WAT aIeT | Uden weal aH wera oiferaret ferat at racquet aRadai & wae 4 ve-gey a arftyfaa Sel GT Taw ary
Weft aera arpa A fey ay etl a |
1. BM ARS whorl wa ae PH del 8 arwen ahaa a (@) ‘ana ue @ afte & - aR TOR of aods oie eel
| WAY wyR sik GAG GAN H aytsela aa aeat sad UTea-
| ame alg Woe wast aa, RE wa OFT W Ug UE
after ua anda ona dk aera er & aqaR
- ARG Ol WAT WIT aftr, ory after sik sanfler a ;
4° THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
| f@) “anita” ve or set onftrra feed err gaat y wed aa, gaat |
| BAK Tea, FaHt aay dea VAS GAY ay em wed aera we sas fas are 4 ofa GS wher aa G Wea-wMer FAH "os
_ - - were WAS |S eer Heratita werrad Wn fos aR 4 onsen
WS GA G aqaR saa wpa sfeloni ae .
aarti a afta ett | |
pO (7) " ve dfterert wor" aie 'geer dart wer" uel ar aed ; a at St sara ART TTT aera UTA z ; | 7
| | (a) ‘afer’ ue 4 ay afe, ag Gert, afar or ats wag ok |
| SWIM St & sinht ve Hwy gars Sw A a aan 2;
7 ( cs | (S.) ‘ort ye a as fnfia Rava se a wer afta & A
| _ ax wart & fey ve fnfaa fara & wo A ary onan; a .
“ear aaert aor or ger” cen “Guy deat aT wT
| wer” ‘ve 8 waR: ve Ulan wee @& fot Par err |
— (8) “SeH” ve wy fott OR B Carers Ww ary aes :
_ (a) “areeta aaa” ove 4 afta & fat 08 ce ae a
| aya ant ary Wt oRaeA wi yo Ufacrort wer & fet ger :
ant Warford @, fay oa Rafa @ oa wear sea aga |
—- | Baer GAR afsaront wor A wal aH sa St aera ara z ; a wer free” ue & afta & | 7
re — @OARA A: feet aS, aa WOR sera sent fea wferae
| CaM Tavs 3(ii)] - . a ANA Al WATT : ASTI 5
eee ee sss Ss SOOSOSawa>o=—=m =—:"
. ee GD wnféren % : Pra rarer aera Seer wife wa a
SO Go) ara erat a aftr aa ne a aT
a eo 7 (@) feet efacrert wer at aMRem sea wea INT
a RY Te PY ASS | | i
_ a @Q “oR ve 8 dat S oy anda sea ofa we afte an Teg sod Ut arg wea ta ae eh a or ani Sega pe fort ya set qa S del Fea a, la wade aay aa |
- o 7 : eae Wp. oo a fee ; bee ; - os
Refer a we a a ee ce go era Sas a: ota me Avett ate Baw ee en ne
. . BM Te Hes Ts | _ . _ . :
ey feet dftarert weer EN Ui TH ga Ge al feet wt waa any fey .
UP GT Wes, we aH ded UY sruar adfea 4 et, wea aahnfha fet wer; a wr aa af eon ot oF ae G water] @ fog va woe, fore oe ae SRR AT] po
So. IY ae, CA WAI SG aI orl & sitia va ve of fey ay sei ww. |
. Rae ss how w wa & ol @ sata was afore, fae. <
So yey, sera fat Ca st org dar any Mapas ak ewt dew tt
| ; ait geet org wore Seat sear See ware wT A ena S 1 7
ae, gave A ary Var afer ere set eta fora ue Saat Te wor 4 fra |
| ofS a eR ae oa Raed ow fa hi Row wy ora
6 THE GAZETTE OF INDIA: EXTRAORDINARY __ [Parr I—Sec. 3Gi))
a 2. wet team 1S oudel & orn, at alee ari A dara wel aT
- _ &) WA Sar wet dae wa a Rat ar wen oe oI TH .
SE eared Rarye wre at, aff wa Sai St weal F arg writ Prare- |
Te wie eB, dt de ve woo a we Part arn orem, fad are .
HT Wea Bt aera ae seat sat weal FS fet at wer FA alg :
| aR Rareye sree vet et, a de sa wa oT uw Pat amt
4) aft ag ahi A aati ao wees A oe oN a Rt aa _
User aat S at Ufdarenret weal @ war wife oR weAfs ERI
3, wet eae 1S wade S ono fit afe a fle ae afer oa |
Utara weal or fai ¢ at, se arn ord fe ae Saar oH wa
Part & fier sear wart sda a7 wera fra @ | afe ae woe fora saa wad waet or war Rea & Pele aa fear or waa at diferent well }
Way RR se MEAs SI WA Hl WA GMA GT WIRT Sey | VA GA -
oh arqukerdt 8 te afd at awe & sreafa omy oF & wahoraedl feet a fepep oe Mee oe OS, Pa DP WE area ; so Bre me _ sesh _ .
1. RT aARS wort & fe ‘edt den ce oT a GRR .
| Pita wrt a 8, rae err feet ser or arta wala: steer sizra: fear
| OAT = | cpoyn *FyeGl mi ys MHS aE WP ISTRNCTISW” AP TP ae _ a “
2° edt epee’ ug 3 feta Prefer ener BAY: pie. maer a) ae rare ne |
2 Pa aes 34] 28 SSE ARE BT UAT 2 FATA 7
Cc oT tap bricie & tree fe membre
SR) an bere ee re @) (UM, wa ate a Got, coe a eho ter @ Preto a oe DOy-Ey Te Rise BBS fist & nye vet & pw
“ , | FQ ery .. ; - . ae
— oo | 15 Oy feet afer 8 dita ag avery oT aR Sl woe Ea
" _ > Tie6h oe pe iis Kbpy iste’ ue ys big & feeuy & 8 Fie POD oa
_ teins Ferra Wefert afafattar at ord ly wp 6 vie i Bie leet ;
Oe FRY YRBTBE: ane 9 pein spe. Ft BK pb oS Se
Ie, - FSB. eT Fa wa, oRaborT aera oriweng 90 feat S afta waa Oe fe TSSIPI@Gy ToGarg mega wen, fort Sa ware Vg Gers F at gy ate ane ove BOSE DPS array ora anfitest & AeaH VY va vers at aA Mae MT
et : hoge . . . : _
He, oO we wae @ farmers feet 12 we at arafl @ Aa Ha oe co , astie {ke Prerex 90 fect 8 arte at safe aL sraferat a fee SI vedi _ 7
oe is Ey sik CH eT TS NTT aD wy BESTE a a . poe BiB ye Veep seen wpmeripa on " ve wok vgn Se - os an - ; |
oO ome RE ape S Yad wadel @ ad ey Hwee dem wa :
Co °F Bey BEySSTTISR IBPPP TED IBS IBRep.ohl & Pee bey Py)
ee (s) va ven @ Weft Te aaa Waa Sas wos oe fC
a ~ IB & Bib Ghee Gl Sele lbeve igpop @ SEER BE 8
a / WEE 2 ES baye srerat guy aeqell @ fret tetas or Wa-waTa wea ee oo... fisisy fivsst eae THH-TGH & Keloy TH WE NTT GUA ‘rat os a! -. BTR STP _ . |
ao a, eee GL ser frg are sear RASH or daa ma wes fy oe
Poo, BOB TAY . a .
oe . Go wo Sins. ae iy SIP BiRTy © Vivi PPR RBM BO DT. a wo RRS Wie i BGG vo Hep TAT ine op prsabre & sip first
Jy) 9 TEEW fr sipg Te PERS EpBy pipe & DRthe wnt.we be f
8 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sec. 3(ii)]
(3) var @d fer gaa one ae wean wer @ fe aa |
ata a dan b wrote ora & fay Affaa wr oT
TERA GMI ; | oo oe (a) whom () 8 ©) ae 4 cfoatsa daa fret ored-qorci
@ war o fay aaa & fot Auda wr a wa-ea
7 oe, ad fe sa dam F woe onlar om Pfeaa - .
RIA GI WaT Greens fet wR a werd TT TT eT |
| 5. tem 1 atk 2 B sade S A ee A Wet wa afta S fot afta, fora oe terre 7 oy eta a, & fr alg alta aa difdarant aoe so feet Serr aH ate S WH Garand wos F ard Ges, aei WA Green |
@ waa 4, Pres vod afer vers & fore ara & veralfeaftaa UfdarHnt wey
4 oa ver S ert Pes aT eT AMT TET, afe WS alas a : | |
. |
sf): SSH EA GS aH Ga We OF ita was om oT ter
| wea ef sik de saat Va wa GT wart wt Heat ei, wa TH a
, _ _ fe ti ales Ht afafafeat tearm 4 4 sfeeftrt oa afafaftal ae Ua a a firs ae ae ONaR a ve Pifkaa WN a .
, ; dora @ al oa ore @ vadel @ okie Gar G ga fifa
. WIM Hl UH Vr Ges asl FATT, seray - |
sO (a) ta wg wffer wa at a fey ce fe A oem oO
werlfcahtsd Wor A Va Ale Hera Ta-Tas HT Wig Ka eT !
| reat S de vem Sik O Wa sera wa-atgail a Aafia _
| war S feettat Gea et; sterar a
. (7) wea, ven & fox pion sera oom waa wenfechtad wor FC |
| 6. aqme d had wed & aage fat dtaet wa d dr 7
SUPA HH, YF: sar U vista S sera, aq dda ws 4 wel wen
. arr aren ae ge ve ara wed GS weg as 4 ifhaa ws Sea 8 aaa waa ferfe & fest vole & srera fet afer @ aray 8 saa fera afta ct afar grat & fore wy ae eo 7 ary ee 2 | | .
7. fet ven on feet dae we 4 as ga oro U fet wet - .
SRM GT ST Al AT VIVT fh de wa wer 4 fort core, WAT HAR
fe t8 affa aa OREN S aa ek Ver ox @ ei | cat, wa |
fort wie & orig Pia: sera ATA Wha: Ga aA aH aie V feu wa .
a, a oe sa om @ afta & alata waa thea a wie adi was aT |
eo sre me _ EE ee 7 abe ae wae ae _
. wo oo . a . ae . ae ! ,
[aM ars 3(ii)] A BHT UAT : HATA 9
UlllaSEelo_Q=@aa SNM ——o—o50o$0$o$0$0$0A2°91.)9— S55 0I0E0E OE ENR .
og te tee fie arg oer, ot ve dfaarent wea ot farts fet et
--t Mfkerert wer BH Pah & sera at se gar wor F (are fat ert Pes
TET S sera TEN) GNIAR ort & at oa at AS feet ws wert er -
as ae: A GAN Gr Ve SMT a ATT TTD
S00. ore waRS B ura ara (Fe arerar arrat S wrt ara aka) WTA RUT |
gg arra waft ue ar anf a8 amr St se weed we serps
0 stenf aaet ont &, iret foots waft ra sige ae a, feet tet
0, Qoanfar eh - ora wah S ore G wa A wafe, Pe aR ae A
8 er oR ate Afkaa pT & sito sen or we Ss aftr Uh
| 7 3, dee 1B wade, tat Ga S wear seas, a feet aay oer |
Be Bas fore arr woe gS waMT SH SET ay are ara ox At cay STF I oe oe ogo ome 1 oie 3 8 ards, RA cen A oma aah Sma oa Ss
Many ei ge pte Fs
4 ee Perera Ss ft gerd oni w dar wheter
SAT TT wa am fe ce Gem gay dfacrent wo 4 fea fat wert |
- WMT S ATMA B VE Wor A OnNta sel or | aie vad waH oa NIG .
G ONAN HM Ht A Ga saa S aA W qe wos A at GX oT W WHat Ss
8 — 8 fegutdatl td sandiam awe da .
- Wa
10 THE GAZETTE OF INDIA : EXTRAORDINARY [Part Sec. 3(ii)]
2. | Rene 3 S adel S oes wa Ey Ue we Ulan wa aT ay
War Gay vfderant wes F fra fort ere Wen H Areas S ONaR Heat
@, det wala Meron wey FW wR TRIGA S SRI By oy, 7 OTH AM
ay fas et Ht Wen aa eh wa va wa a sad fredl-qedt |
aR A va WAR a Pad-gea oreo A am gan arg sik fafere vem Ba sik Ge GE VE S TY Wa: wada wa G Onan oe & firey .
ae va wre Gens F | i
3. fet ert dems & om @ Fak oe 4 va wa G vol .
TTA A ae Hr Padi ot Urns G seit war wal ot adhd ot arqate
Q we, wat va wrt Pens S warns wa feu one & feast oa yar fay ay otant wd wars waia aa wt wma & wa A a va wea F
fy av ef fie wet densa fara * sem ares feo ag at | cent, wer |
@ day 4, ae arg ef, Uh fot wet at arqafa wel eri BW feet wit
Wat sarahrat @ areaq S saa farses Frenfea Bait aera wary @ few
Tet wy SEN fey ay eH wR are G wT A sat (areaiaa aal at vfagfd j |
wa & afeRed) at ag et i set wer fedt ere tema em deel araret |
RIT wey aor H ward B fers seral Gas ara wrateral a sear Prenfea fare Varsif sera waa G foe odie a ar want & er aaa 4 wafeeal,
@rateray 4 SG fart artes a ver fev mw aw am & ae omRa ura Grate al at vag 3 wf o afSRea) at feet emt dena s | |
ama ot Freaker aed wag ear 4 aél var ores | .
4. Wel TH UH dart woe A ven S Ga om HW vas fats al 8 Oe
WA @ AMIR oy wp Wet WRN wl a aa cy ao Paka we at yen
B, det eae 2 at ars A aa se uftaront usa 4 vated yur vefa a ax ara am af Reko ae 8 uftaita ad oe anf, som a fee aoang ag fate tat eri fe cer cRom ge sede 4 fafea feet &
IRA VT | |
| Cc
- [am 12508 3(i)] ; a ena 3 AVA | HAUNT _ _ Re
: - 6 ag am daa worm a het ert deme a grag aoe
fe sa wrt Benes A va S fory Are sera Toy-aeqy Gal & | ot -
: 6 ydadh tamet 3 sehornd wrt shemea S ore ge aT ww
7 et a a ort AA aE ante ad E eT gw ae ST
* arpeser A arent & fades far ra @, cet wa areal G oda FU aq
CO RT ARIAT Wares S VqyS oral WK Haat Set oa A HX oA VITA | So ,
7 ce 2 tame 1 & aude fet ga 4 apftert, fet dagen oem aren fort - oo
4: sem & veda, Pea sera Yo A wowed: sera ainewena: APT .
oe a) qe @ aft, we dtamt wr & fet vem ote GH
Be WIAA: ALA seta: AMT cla F ; eo :
ate a AS Reta ama a Set veri S de oad atiGee gern
. daet A et ad wa gern ons uret f GT wa eel @ ft & a wads veri -
- 68 tte ea ore a ta a a Oa eal @ Ag eA A faa Aw . '
2 THE GAZETTE OF INDIA : EXTRAORDINARY : | [Parr lI—Sec. 3(ii)]
gent 2a ve vem BS wa Bn Sat, Ba wa at B ore ew FER Wa
_ "af ga, at ad om oe ves @ anit A afta fey om wad ga OT Ww .
AGAR HT TMA VT Aa z | | |
karat we Gitano wer Ga me S et GETS ani A or at wt |
' afferar axa & afk aqqgae ae oe & fora wy gar dfaarmnt wor a fart
SEA W SG Gay wom F oe TM Ta zs aie was afer feu ay ay wa ama & wl weifeattad ase d van aw va fea a ua ey aa ale cri a
| ad, a te a wea wr ani we oe ta ox at OUR aT Bafta .
7 WARS ST | ee TER S wae ot Aika we A sa AN S aA |
- wudel ar aeifra wa S ear 4 vet em ak afe arazam a, a dfaarent eT BH WATT orfereoret vo Gar H Aer TMA He | |
: | | wqee-10 | |
: - 7 :
1. We Uftarart we at Part fet oot eer gay dflerert wes F
fort Frardt art star fey Wy arate Sa Gay wer A weeds ert |
2. dena, VS oye oe va dfderant wor Ff alk ve Ue oF @
TR OX eTa UT Mem raat aig sal SM sel wat va Parh 2,
Rafe oie on fear cart ae dftaant we ave Rat ta ga
FOR TMT UM Get GY wena at una ui S 10 wfaa B ate wet -
erm! we. Rare wt oa GS Uda F aA GS Sag aw wafad wi oT |
ret Sania aa feyme! a |
38. BM ee A ae wgae “orate” ve ar ara oma arte aifent a Oe
Wet se G Mew wat aera aa affert @ meat aa Be at am 4
| unftent wat & den at aor GT crar et a, aie fora we VE we S orp S
sila det GWE wre ary ell f GY gee B wrest ora wy ay att & |
| forrat fart aes arelt aeart wa frat & | -
4. tom 1 ak 2 & wide va fee a oy aa et, ae angi a |
eo, ; ot | |
_, _ _ : 7 . -
~~ @o ; ve tne . .
7 [amt II—avs 3(ii)] : 7 IA BT UTA : SANT - - . - _ B
oo ward wr SY wa S| Ue fafa a, spews 7 Taq 14, Se Aare
gat at ararh, ot var etererd or a fran & gay deren =
; Oy feet fad ers O ward wo S tag Baik a A wart | afaaRa art :
ce RGR TAT GIT, aS ster fey ay oman sea aftaRa arp wT AT
vo aif wa 8 oe GR wor A ug eM a aH sea TG WAM)
rere art ser fog Wy Sa WY oe GEN Mee A GY TTT GT Ta s | OR
BR ATT AY Teper WH | 10 vfaera S afew ae ere | ee ee
- ae BS deo 2 & aude & a8 ee of, ww eet wer a vee a oo
. 14 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
7 Gi) ge dae we at war var ag wrifte so :
seat ply wate wife; Hera . |
(i) area Rod de, aete Patton de, tere grofir te iii) og oro tem fia woul S serves & ORG dferart _
wel FS waa wfarkal & dha waa-wra we wee Bs el eM
@) unfit A ar, re
| i) BRO sera a feed ; sera
; Gi) aera ae afte orf eT
| (iii) OS a wen wits, «fia & wets wreha ss
| WAT aterat GR, fers efacret Weal F wary mafirankal a
' gta wal @ aneam vers oer @ fery fafifese cen wera fear om
: wan & | |
4. Fe aqeeg A aen - waad “ae” we 8 afta & - wea WER @ HT
daet eat S wea ana, as «ada aR way ef sera ae sik oe Te .
| MU-aeT & ae A aPfent or ary after wea et sera vel et cen fase wT |
@ erat sfeyfeat 8 wrt ara ak decal sera aeo-aat So yra ara firey fected sererft & fey aeids dat wai a ga ages G war & fe gg dame 1 aie 2 3 anda va A a amy a eh, aR era wr |
| ferarh cart, dftarert wer ar fran 2a ey gay dfaarant wor 4, fora
Qt Se ga el, TAA fra feet weet GMI S Hess B Gia He a | ,
UIT Ga RY wer 4 cet fer fart Aaa wr 8 wis tafirw dad |
Fronfea ara a ik fra aeo-era @ ae A ara wer fear wan a ag sa Oo
LRT TL 3aUS 3 (ii)] AA HT UAT : AAI | 15
ot, Wer S ers We sera kad wis a md wa weg wa
Doan ol Fae 7 aera aqede 14 B Bade, er aren BaP a .
Doo gear fart fferent wee A ways gan APT oe, aff are sar ST . .
0° fet aftaret wer on Pari a sera ad feet deat waive
~ Serr aes fer mar é a ga yer a ana ve ae A ag BTA
oor afer & dhe fetes dda BA S GRO gar at a arg at wea, va os oo es artes ef urd % irr ude 4, ga wore & wde adi am at fea 4 aa So
— - wade sifaa wo @ afta wa ww Ss ary et | we ama 4, acrafia & ee
— 4.0 Ue Ufaerart wer A says eh al sie gary afdarpnt wor d fret _
SAR TAT GAT AT | —
2. weft, ga wor ot wafceal a dete tasil G fay yw woe os — Sfacrent wey 4A of, fers d vay eg al ON II H GTA G aE aR
Sa aT ae, cfs ae wafceat aera aetet Wait G fay yew aT
. feaarh cat ger dfterert woe a rani & a Sa WHR ANA WM He
— rafeeRth at cette Varsii & fey yow DH awa uly s 10 yfaea V aida Oo
_ me erm | : a
|
. 6 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I—Sec. 3(ii)]
———————————EeEeEeeESEeSeesesessss——__—_—___ EEE
3. (®) se aqee swe “wafceai” wa or afta & - fret
_ eifefer, women, sea tea of ao fexdt anikige @ wart stra a
. warren & fey, fered ferarerrs feet srerat Ysal areal GRaRIA WANT
arn, Tet YI sera wf ara Gas wart aq aerat warMfeere eq sera wea & wo A ora at ag fet Wt ware S yar | .
| (@) su aqw@e 3 aerwged “aerial Vail S fae yes” eT
aftora & aediat sera area arftal at tail & vada ua ars wau-ord, a deat sera wre teed ot Marit S vfs 4 at ag fet a ware ot aaatrat & aq gel ga awe H aged 14 ae 15 A ufewftaa Varait S
4. ore 1 3k 2 @ uady va fea 4 ay ae eh ale wafceai a aptian Vast & fore yoo or feaurft wari, ot ve dearer wr a '
oo , fran ea ey gay dftarant wow 4, forad wafecat a aartteat Vast S fey
| Yow Vat stat zs, get Ww fra fet wet tems S wea G Gla He |
& Aya TA A wey F ei w fea feet Piksd era G wads afta Garg
Prenfta wean & aen fire ster sea wate & dda A wafeecal wm apa
Vast H fay Yow sar fear ora ze o WS wre Mew sea Afad we
H ae ward! wa U wade S | US ae A aarheifa aqpade 7 sera arpese 14
| @ sade creat At aren By, ary er | |
5. () we afaaront wea 4 wafeeat ar aartiat Vareii & fare Yow aa
, VY BM AA IVT, Ve Harpe ws wey, Vea as watfae vo-waM, ale worifaa wire s-wa, Hy write maw sera ars fran e |
| dart, wet wafecat a aaritet tarsi o fey you sal ow at afea oy, ta ey wet tem sea a Aaa we ef, ied dds A wafeewl
. - Wafeeat a aariet Vast & fry yow Sa wh den aed fv wera |
| [art ave 3(ii)] . ORAS USa : Ha - en ly pt _ @) wet wet (em) & cea waft eran Tata dats . +e os grrr af BS wart steve warner BS dafta a sera cartel Vasit b _
yl. fae yen fret va afacrart use F frenfea at ag Vasil S data z at a eer ok (0 AAT OTT | _ oe, ; = - _ So,
7 a a aei, ararmat cen fart wart BS dta sera sa Mr aie fet amr - J
7 - afer @ dre feet fare ser a dda 8A FS ono wafecal sik aedet | ae
0. Rte S feorg gow ot a wae, wane ar yo S ede A, ors fore oe. ae ae at ure & at ar 4 wad By ve ae U afte wordt se fe we ee 8S Maat at arquhefa A srareat cen feawrt warh er weafs aoa af,
+ det Se apes HS vad Hac sifts afta wea oe oy eM 1 WS AAA F, er
7 garafrat or snes art ge RS ory wade Dream Aw wm fo!
_ 24 oe 6 F URaRa otk a daert we a a om ee
| | — - 2 th wa Wee S ci a a aa ata we aH dears
0 feet cer S GE Ufderart wes 4 fara fort wel temas a orrart daft _
ne em ae afters wot waft ve dfecert use G fot Pant a gay oo. ware Wert Geet sera Vi va S wea) saq AR wads geey >
a BGI _ ee ore a oe
18 THE-GAZETTE OF INDIA : EXTRAORDINARY {Part Il—Sec. 3(ii)] .
3. - PARR aia A We A aie STAT aT aT GH ste HC
wet afrart ox dat se wart wor F He oa GT wa foray aera
4g fae aot & Raat wf F ger er a et aerad wea F Re
Wea Bra srt wa staat waha wma 2s Got elo F wei G sia -
wre stare ok SA WoT F SL TA GT WHT | . Co
5. terme 4 f oftafter dent So after ae wert, vt we wifes aH _
| at Pranit & vet vad & sine @ ora afters we ve wer 4 a TT TT |
wan | | _ |
6. dad deame 1.2.3.4 ates 4 afta dof a fra fet fh aah 3 7 |
sar S aret aftort we Haat val dear wa 4 ox at wa, ferear |
starrpal ye Pratt 3 | . | .
, WTOC - 1400 | .
1. Ye Uftaront wor & feet frat ax areas tat & Pree |
HUT Ft WH H WIHT Ae seI vada Hrd-qHoral B wea sna ue Haat Tet wea 4 ot aT oT BEM, seg Prevfeftsa oRirai & after, wa wih
| Ore We Gar wifdarort wor F at Hr aa wT wa : . -
() ae we om ord-wom & Penes & yatorned, gay afferent —_
wed 4 ue Pad we Mahar we vue 8 a wa aa 4
. de Gat sa we ve Gay wets A a oa wT WaT, a
| | Se Afra wor S Gro wa ey a; ETT | :
| (@) aff quy dfaqret ase A Tas seed FH arafl a araftrai fat '
are wert Ot salt 4 gor Promax 193 fet aera werd arftten
"7 fr a ct we are 4, aa & daa vat A am ww va aA _
we Aa aT TT wT, VW va GR we A ved ai -
a Premed crd-aronat @ wea ee et | : |
| [a1 war 3(i)} oo ST BI WATT ; STAT oe — s oo. Samra tae” ve A rada dene, alee, wore, a
OO - 1. qe 16, 18, 19, 20 ate 21 S uadel S ante wa ay Wo -
Rarer wer @ feet Pat ex fart Rae S ddr Fora a,
* agkal ok aft sor d oer Rafe we daa wet wor A ae a, we!
—_ owe fs Prater aot Promes gay wfteront wor 4 set fe me eae te
| Haram wm el BS
Sg teams 1S aude S aayE WS WRerert wer sft Arent eR
RR afaereert eee 4 fey ay feet Pato & dda A ora aes sae
- oe yentfeefter wor a ae cere ot aber, whe BO |
oe | wer at th act aera ait tak wa iw ws co at got Promax 183 fer S aftr set é ge
. fea) anRRaftrar Oe Reet Pratorar gre sera aa aie S ste fara . oo oe -. (@) uRame we fed wre dem sea ffs wre ex |
eo _ oe aet fora Get & wt Prats oT gax wee F et | oe _
So. > @Rp areata area 4 wafers fleet ota sera agar ox feu ay Pei '
a . & Waa § oreat oRafas oy wet wor A ay oT oT aa | . -
_ oo = | ame 46 oe a 7 ’ .
oe Pree at RT
an Rawat aA vin okt at me Hort oe wt we
| Ufiaent wer & fe Pari arr few oat, ot gay dfacrmrt ace ait oo oo Part @ & fee asa sera wa & feet arr waa ue S wee a .
a Sftrad 8 ura a ag B, oe oe Gay woe A OK TT OT aT | So
| 20 THE GAZETTE OF INDIA : EXTRAORDINARY (Parr U-—Sec. 3}
So | * HVS - 17
. 4, ope 14 ath 15 & wade! & qage of, ver eiftarart wor S fet
Frat ex waked, ue fe ay alex safes, Weal aR Herar aaa fot aire sera fret Racers & wa 4 gar dftarant usa A fae
- WT $A WOR H a safsrH Hri-weral Vo wag aa wW Ua GaN Wor A He | -
, TAT TAHT I: |
2. wet feet aAorrmat sera fat Rees ent aed sa were Bt afta ne
% fea my dafsre oni-wonl 3 wae 4 ura ona we AAA oT Rees |
: @r wre aal ah, siftg fart ora afea a ura eet & at, WA ora wW ayes . :
7, 14 HR 15 G Ved GS Tage va dae wa A or aT HW VET, |
- 0 Raph apical sera Rear & ardor fre urd a | | :
| 3, rare 1 aR 2 G wide few adored sierat fet Racrst are, -
_ qer dearer wer A fey ay aay ard-port G afer ara wary zat ay 7
RE GAR Ufaarepret wor 4 fee wa eke ve a al wflarert wet a
| wert wt want a sae eile wfferkal at udu fatal err |
| wate ef 1 a ae 4 ve sa Ww daar vet afacrent wa A ox aT es
| rere ae dafere FARE a frarst Frame = | . -
. | | SERB - 18 — |
ayes 19 & tr 2h vidal GS onaeta, ve Wace wa S
Prot Part a sad fled Rao & vitwa & wi 4 aa Hag ter ak .
al wor & arg oats ox dae oe Wor A aR aT TM |
- | PWG - 19 co |
1. (&) fot dierent wu seat vad fal were serahia wo oO
wart aera fori wite wife aR Te we sera Yeti SAT
| grat wire & vide A at ag Gait & fay fet ate ar ac a oo . waa tara) | —
| (a) conf, Waar mage ak ore aft ver & Rafe a daa ai sar afe oe usa or fant a, a:
[a ave 3G] . ARG HT UAT : STAT Oo | ye a _ (i) Dawe a we wee a, aed _ . -
OB (ii) aa Vag yer Oe S wae VU VE wea aT art ae
2k () Riot acre wor sera Gab feet wate sora eT
Se wee fort write wife & fay at ag Wasi & ddr Ff fe
| ( wae an ya Pea FA ass as wawwrsa ~~ 9. |
| ss f@) tenft, Wh ter wy qu dftgant wor 4 ox wh arm, aR oe 7
. of | TRAE GRR we ows Paanwes si - te
«3. age 15, 16, 17 she 18S Bade At Baers wor se vas a feet eertfte cor sera ft witta wife art fey ur we fot a
. RAR & fret A vem a ws Vast B dda Fore tae, aaah ate an - Rit wor & ara Rafe cen tert we ary at | ee et
7 oe : - — WP - 20 | ae a . a ; an 1. — ferett faereff a, ot gee diac waar ch ow G GT Wed feet yar Ufkerert wor ar frarft & sera an sie at ara aro Ren srerat em,
- | prghal & aftRed o4 saat we oa gwar Fars we mat ef
| (P) = Sas AR-aET, fren srerar wider wehornel Ga ERY wT -
gy anata ug at a Ue Ado Bo ora aar S ot ae aR He
. —_ facet wer F pra @ afe var rar yeaa wT a va a ee fen Ada Bl mee 7
lg. aed anda Whoa sAvapadi awe hem
+ faerer srerat wart a oe & fog vita sera wera ates EY a
0. fae A ARI a, Pet at ate at ge aque d art oe GAY ToT A oad aa
| RE TGA SH aR S coma we ae A ates H fg et aa A
- ST SH TT ENT Aa VA et fet Larflrs wer A err sera we
| ard a art a oe @ war & ve wa ar ah oe B Get Ys va GW
Gfaaraant wor ar Prarht & sera ot at aa Va Prem sera sta ord & fav ; wre aeata a Hat Ga Gay wos A Se oT aenfd, ae ars sa ana
| BW Gat a ae B orale wt safe S fey a ary] em , fra ata B ae 7 |
. afer se werifectad wor oT werra: at HRT z | .
2. Ge aye Saat wend B wa ara w ary em, afe ten wear
| wdutre fea 4 fear ore & sik 5 fe yearn fet afer aera afer & .
Frof ara & ferg | | So |
3 - SW yea S ware, fat afe ao fed dae we ow —
| Frat wen orem, ue ae oe forte ad a fired ae ger aftarert wee aT
. ak axel & HIG Gas depra Yad fara ad F Ta wor ar vw Fra wer a | ;
: WTS -22 BC
| 1. We Ufaarert we & fort arf et ara at wh xe wei-wdt 3
- 2 Baga ete ef, for we ga aftreasa & gated srqesel F free set fear var z, oat Sa wey A awa eh i - os
| 2. tne 1d wode, aqee 6 S dee 2 4 aerate aa wah
Bower ora a PT ora we ay et eh, afe Wet ona aT oraewadl WH |
Vfseront wer ar Pant a OS ard gay wfarmrt wor Haat fra feet .
wrest WUT | AeA S ORI He s sera Ba Gar wfaaront wey F aet afar seat watt fora der 4 WH ona ger A ad & ae MW ert
7 wert seat Peat wr A wd ws wag & 1 WS ae A aq 7
FUT APBs 14H sade, ve A fers s, ary Vt |
3. Ror 1S sudel S Ha av wf, ale fot afaaant wa a Hg
Set cist, ara otk feet Ah vere S ara Valera yon sreray fa wt wes |
ot wet & dea A ara ura Hear & ay Oe ara we gay wfdarnd. wow A aR |
aT UHM | . : -
[aT aS 3(ii)] : ana SUS: Te oO 3B _
oy . | | a HIRE - 23 a a | _ _
Ba
4 appt 6 8 after ore wah a ara teh, ot ye eter me
8. fet Pant & vaftcr 4 8 cen Qa widen wo A aaa se TART
2 ww ama Aa wh a At edt dem, aw ye fitted wart 8 wale & oe va ge wee A GX TAT TY | re
. oo Were A wat ger wah Great Hit we dad va MA era eM |
: 4. are % > Se BMI aT rae Pape Ree TET _ .
a . wart? fre wee ae & Braet GS ager of A ae i ATA VW Wea & SA AH F ARG aqafe wart HET ; | _—
a - (i) oe fra at sna wy onfirn 4 arar fey Wy HYG aurax .
— : Bas A adh Say, |
| - (ii) oa Part at got wore odd & wm 4 of a |
yy THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—Sec. (ii)
oe aenft fart ft ard A ht welt at ath, weld fy aM a .
| qd ser data ara wx sera dot ae & Se aT S arte set eri, at
| oO ara sear Got GS Gro st, cher Al aren S, fora we oa A HY
—- STA UT Waa ze | , a ,
. @) Wet GINS fot sade S oper A aa & fSet Part ara |
: west Gt Ty sme sera wafica wea Uo we Rd FH ax S we | ‘
: wreat & a, Aa fox ot, CS Part ot sat sia sera Got we
| RTT | -
2.0 wha a : cee ower a amen Penge fea ora :- a ol vari &, ford we ga aA S ude! GS ara ya A ae
OC CTA UT WaT 8, Tet UafsaT eTGEE agate eT :-
(i) oo aRaA A ae fey ay ana ae at UR GS away va Par
. at ara at ax a Held G wa 4, |
Gi) ARG 4 ae fey ag oe ax a UA S aR ve Poh a wl Git wart odd Bea a aerfe, tet eh, fet at ea 4, oe at Har wh S afte aet
. - ert ot a ara afk Gof ok onforar F at rd} Paal afk al S ae
. wa BS eld | .
(@) wet oe feet aude S aeRO A wit & feet Ranh ;
| . ant wna Gl ag ae den waica ora Yo unfsrar A ae B we
| . wt @ a, Ufo fee A, CS Pari at sat oma sera Gof Ww
RG UR Gt MATT Ged WAT Sa Be WT aa aera Got wt ear yee | a oe ;
: [art 1I—ave 3(ii)] RT FI UTA: TAT . ° 3
- V————————
: : ae | . | arqade - 25 _ oo MBps . . |
ETT sera Teese Vet ag shan aT] vet HI aE vi va ww Ase .
oo apie ortensitt 8 fret cera afte apt a, a wa GR wr S ue we ot five: Para 3 dda 4 od oR Aaah Ase ayaa wet a A are 1 S vada S oe ey Hh ae wads wT afer A aye
. RTT OR a GR eT FH Var HY Se ary wei fa aT GTA GA
a we S vet Wu oieat a om tg ay a Ta aw BO
SJ 0). step BH apa el ge Uda aT ae ae ad am orem fe ww
OSs. pdffat war eet & fee geet a 8 at ag om Rake at wet an al gery dftarert wou at feet wat @ vertfeftza wor 4 fra fori Cee
| a wre GM SH ay wa at Wh a am @ ten 8 a wef 2
(0, Glaert wa AM a ort soni wom martes sqa 2 4
oN . 3, a are af sear ue! age 9 S home 1, aes 11 GS os 7 ;
— + SL ae 12 S teary 6 S wade ay aa & WH Ufa wa & fot a
: - . wettet Gast & fey wre cer ore ya. WS GEA GS Hala ai aT
oe : amar serifeeaa wor & feet Part a fee wear a | get were feet -
- — Uatardt wer & feet ver ant gay waren} wer & fot Part a, w
a ven ot aera got of ako oe @ waters O feu ae fet eo ee aah SB aga welt area eh art a yertferfea wer & fot Prat a a oo aBGINa—a es ne eo
6 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr fl—Sec. 3(ii)]
—o—————lleEeEeeeeaoaS=SaEeeeeEEEEeEEeEEEeEeeeeeee———————————ee—e————— [===
4. ve dftaert wa d vert wy fiat Gi mee 7 ome we ago at sits wa S gay ufscrant wor S va mm afte Paral & ear -
Hata wad en Praha at ont af, werifeakaa wor A are ten wr ae :
Ta UIT a aed arg oat ster ae at oe wh va weer @ sik aeddet atensit S fret sera afta age @ al werifeated wer GH ay
Bel wer & vet wary at ont 8 a ony at oT wad 2 | ; a
8 § RR BE S UTdy, apes - 2S vada HS at eg Ht, wet wane wd
Reo Sa arya | a
. | a | TOS - 26 —_ _
_ 1. wet ag afer we waa 2 fH we sem ari dearer weal a .
SASH B HR GA W St WHR HX NA Tal & Ia WMA WIT GW Lo
: sa afta & wade & aged wel & al ae wa weal B weet Hep ae _
| Brea sal wx ea fey fe soa amo Va dftarent wee G wa -
srpeag 25 H tern 1H sila aren F A as sry Arsen Ta Ufaarnret Wey |
| war onfrart ot cea Se vara & forwar fe ae wiles 8 we Ae VE :
orag Ol waa sep wl aka 8 ds asi ah ae arava weqa ay fear oo wrt afee fired oRoraa: se oe ter Hee ona oe & a sa arftrana ;
2, ae wart siftraret et araft afra oft atte afe ge wad fore datworay .
. Be WR Gas FA reel at a ae CS Ga & oRew a gfe B wl ga aww Fs ; aren ae & Gey dfacrant wea S we ment S wa uke weafa ant Ga ae By ed wer aT ware BT | ee we Pay ae Pe A wasted a aw arated fra orem ae dftarert wea 6 west oat A ag A wa
; Ma aa eT | ‘
3. «af ga after ot aren oe A ae st oy oe 4 ofa |
were vane wet ef at Uflarent weal & wes wffert ok uaRe weafa 7
SFI HS waa SW | a os aac AH Set ou a a owl & few a ue fear-forst oy wad & firaat sa oer 8 aan zat wt ag a -*
CART Tas 3(i)] Rr ae
. ——————————————————————— ees nnnnnneee .
og feet teroret & site @ alg wast Set & watormel dicey
8 argett a wart street var qax & are We cs-aaen ox aad fete 2
HR - Wert Wye ara S aR fer ow waa s reas Fea sera ww
: ge Rereart weal B wart oiftart Rit qan Geadoi ser aaa aw aftoenfra weet aka) or erred SM wt fe gas wade ay
*: ay oe 3 fay arprftc wi 8 dra A aaa dao weal Mo grapes sorarit set cad worifte-srehe som a wre .
aR at atk @ omg ag wt wer o flan aa wa a Uda side oral & were sera arahaay & fey srazaa et wet aa fe .
oe 2. fart ot Ufaarart wor err ora at mg arg A Ga va we FS rn
So. ateRe ort 3 sfrfa nat gar 3 waa A ya art oe sie wa oar!
(oo Be Cafeeal strat onftranRat (ararera sik werara Prava enftar @) Sl we (7. fear angen ot wert are deft ae 3 dda Fart ar Raker a saat age
| Be, GAS wads seat afta & wide F srr anftell ar Pak wea
+ arpfer Ht gar 8 dag ea alee a met gar ar soa Sat IB
>) Wart @ for oe 1 a ge Get a adatie =e wt arated ae
2 ) anftre Pui a wee ae adh i gad qa ae ee oh we det fo WEY AT Wa HE YT HS Gear waa & fag vam fen wm wears wa
6 haa at Vet wea S arp SB sinha Ga ora water S fre wa et
Loo. 3 fret at fare a ome 1S sade on anf feet waert wre
0) BM teraT GRR eaarars wou d arp ale wera wer Be
_ 28 | THE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—Sec. 3(ii)]
0) get (Re a wets geen ett A sens wet we, wma 8) ST Gt ve aaa GR dae wa Sor FG
7) Ut ya yar oer firs wry aoe aia - sitenfre, oe ~
- attire sea arate, aettea seat aroRe wfrar sera -
‘gan wee at a ak firaat see wer uduhe afa
: | | wire ef (ATER) | | | : | soos
| a 4 se ae S agen A afe fot dfaaant wa en fet wart a
| Bl ora ae & fay aga fea aren é a gar afta aoa aia at ag anata 4 et | fie cee 4 araftfea afi koarp 3 at dhnsit & aria 7
daa safe yen wang ee a a oe & fe Wi ya A saa os Ce
| 5. feet ot fara a kee 3d wsdl or aed daa safe GT
argfd Se Van oe w fay fort wacant wo al aquia et & fer ae . =
TT wre fee waar fleet de, ata farita wen, fort vot ar fet <i ama 4 ord afd a afed & ue 8 a ue feet afar & rai fea a .
daferr & | NON CO ° oo
| a oe WBS - 28 | : |
- “sa aa Hh Pet ot wa 8 oma tor B UAT Prat @ sienfa
. | 8 Weeat & faite fasreirant wx arg wir adh vem | ,
RB = 29 a : _
Gri at aye A Were .
- 1. Paros wor woes arat a age F up gar ai weram Mf | aE _
7 Wer ayes 1 she 2 are wfedfaa vet & | dfacrendt yout B wary wfart oe BR apse S arquaty ah fafe cree weafa Rl qa HX Ud E |
a 2 wa aged A an wqea we “Word ara” or aed Ufearnrd aoe,
Wa vad wolfe wo-surl sea write wffewl awl ake A wm aw are ora feraa firs fore dffaert wor va & S Meme we we a
” aha ara, werahra sel-gs ak aye sera Wer armed S tides A ea Wy |
‘. > | ‘ | 7 —_ '
0 )) rr)
oe Bert wirert B aR ox gay efdaront wor S wan wider ae
4, Ua eR wae wa a wo aa de aa es fres dds we
: | THRs TMM awd un wet daoapew
: Shay oy fear OTE | Te A TI BN TG Ta HS a om or BO
; wrifcattad wor + vata vel & sera se ater ant 2a 2 fe waat aye
Ho 5. - os 3 aie 4 & oueet S Se eu Hh os 3 gaa 4 Sa
7. Ghat BS grade vet etn sera ot wa A wa sud wen SG oR va MIP wore!
oo: 7°, mrp & aterta feet wore ad 3 mates ws maftea as Aoet i gM oo grea, aerare 3 sera 4 & wahorrel fet Weert wor ent eter fey mw
8) aD water SE wera ae ah | 7 ee :
eo go fag aftarard wer & wor aa & afer, ten ser we id es erfardt ot dat ve wear S weal sera weraa Part & wa |
oe Aa VIET | Sa syeea 4 Val Hoe vel & forwar sel gar dfacant wa GL
- fet varreril orrer were Proms wae Wh wriatedt | fey fet |
7 ag, Sere 3 sera 4 & aed fot dfterert woo arr aria fey +
| ar ® yard fed wa aie seed ved fe gay dfdaent wa ana oR
7 ate et ayer fear et sik weriferftsa wor et ofa fea st, woes aa get |
Br afar S side AF ware a TET : a oe Sm) terre 3 3 cif ote Sara A werhfefes wer ere rae aft ex tao ht ve wre ve ao S orp Sails aT
x | THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)] |
| @) home 4 @ sinfa ate S ae 4, wentfeafer mT S | :
. WR aed foram ddr F ae woe am ara S seq gaat aget yPitar oe OG vers G tem S sos Hea z |
oentfeeftad sr or wer miter ex ar 8 aR wr Ss we oo
Wier ol aco afrefaa wen sie gay wea @ fared wy werfeaftea
WY AM sq al a at sree Se a fx are eT |
8. feet at Rea 4 ga aede S vod ar ael su dda 4 fat
. Utara wee wx Prafeed sera sre we Vr : .
m) «60a Utara wor sr gue diac} wa a ari ik
| ware wen S Pret wera wT ST ; gy gar are GH ater AR (de fre) BS aaa eT a
7) «= - Wetaa wer oer ae gay aidan wey 4 gas Grp seat wre wo @ sits waa sae sea dem, va fh
SO Ae et, & Wi wAfaa Saal wt a far et:
ae a) WA el A aeraM War HET Ul Ga wee & fey wera ater Gay afaeront wes ERI wr fey aM aet ay A we WH
7 . & ara AaB | |
oo | arP@E - 30 a
| | 1. FTAA Ca gv Ht ae & foes He aydas St Weveny sera HX
GRE & Ue Bade} pr argent warfedt ern | |
2. Bw SARS aM Uw Whee eT B fet Pare ay sera WS Pare |
grr fey ay fr dae & dda 4 ure adi er, afe Wa fod fant F
Go AIT WA Bera Bas EN fy Ww Vader go FAI wis WH -
Ted ATA ST WT SKA MT, VT sae wed Aet Vet | _ |
ga erat Samra a, fora oaths ota TAA Te ee apes @ wade F enfra wet fea are | Oo . ;
4. wel ya afaarert wer & fat Pant ot tare 1H uudel S .
BRU, GAY Uflerat wos A ga wee S ay aA fod = at oak afta :
. Wey mT wa wierd, welfcaftad dftaront wor G wes wife wy |
oo (APTN as (ii) ante THA; RTT . 1
4g gee Steet a RRA aL SAS Aa atops
Dh, aia atta vibaet a qe we S dda AF owoafte men oa |.
. . 2 SA RRA ay oe & fay waves arp ofa S ae eM a oe os auld By ae ot aftepen wt ake ot ary] fear wren | po
_ | - 3. Se aA S waded ar Papas wera at - a ) i _
Jo.) 6G) Se Rea a Stow al Reade
Se . al 8 H wiet ayant heiver as 4 ata Ae H yes fey aI .
oo. Gi) oR Ror, ok ph wet oie dora hee
RR ay aa oe Sam aqa dour Wa ata eS
| were Rat a ser gad ae sey eA ae fat fa eS _
Soo Ss 6) SR aR Ro etal ee ye Po We RA HY Hera Gas TE ster St aE seat Hise wr a
7 oe 7 . (ii) ara WX ora ae, wd Soh oat F Uda A TH oa ae . ”
OL a fore af FRR AP] Sta B, S srret sqadf Hervey ay a
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, 32 | THE GAZETTE OF INDIA : EXTRAORDINARY | [Parr II—Ssc. 3(ii)]
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SES MINISTRY OF FINANCE Oo ae 7 . . . oe 7 am | (Department of Revenue) . ; ao 2 7 Se po NOTIFICATION ee ke ee New Delhi, the 6th January, 2012... —- oe ae ao yee re (INCOME-TAX) ce SO
a $.0. 34(E).— Whereas an Agreement between the Government of the Republic of India and the
; Government of Georgia for the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income and on Capital was signed at New Delhi on the 24° : me day of August, 2011; . ; ; en ; - a
And whereas, the date of entry into force of the said Agreement is the 8" day of - oy :
December, 2011, being the date of later of the notifications of completion of the procedures as,
- required by the respective laws for entry into force of the said Agreement, in accordance with 7
; paragraph 2 of Article 31 of the said Agreement; Poo "
' And whereas, sub-paragraph (a) of paragraph 3 of Article 31 of the said Agreement ~~ aa
, provides that the provisions of the said Agreement shall have effect in India in respect of the | pon oe taxes withheld at source, to income paid or credited on or after 1" April of the calendar year “ ne - -
next following the year in which the Agreement enters into force; and in respect of other taxes a
. 48 GV12—5 , | ee a :
7h a ‘ 7 apc. , 7, ) - ;
4 | THE GAZETTE OF INDIA : EXTRAORDINARY [Parr l—Sec. 3(ii)]
. on income, and taxes on capital, to taxes chargeable for any fiscal year beginning on or after 1" a
April of the calendar year next following the year in which the Agreement enters into force; q
| Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, on,
~ L
. 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said 7
{
Agreement, as set gut in the Annexure hereto, shall be given effect to in the Union of India with wo effect from 1° day of April, 2012.
oe ‘[Notification No. 04/2012/F. No. 503/05/2006-FTD. f] .
. a _ a SANJAY KUMAR MISHRA, Jt. Secy.
. . _ ANNEXURE oO ,
, | | “Agreement between the so Government of the Republic of India and the Government of Georgia
“for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion ,
_ with respect to taxes on Income and on Capital. .
The Government of the Republic of India and the Government of Georgia, desiring to
, conclude an Agreement for the Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with Respect to Taxes on Income and on Capital and with a view to promoting economic cooperation between the two countries, have agreed as follows:
: 7 Article 1 | |
. ; - PERSONS COVERED —_
"This Agreement shall apply to persons who are residents of one or both of the :
_ Contracting States.
/ . .
. (sT are 3(ii)] So FRA Fl UAT: TAIT ee =
2: 7 = . So ; Article 2 - oe ety ok.
TAXES COVERED ee a, . 4° > This Agreement shall apply to taxes on income and on capital imposed on oe a (2... behalf of a Contracting State or of its political subdivisions or political-administrative ae
Oo - subdivisions or local authorities, irrespective of the manner in which they are levied. Vow. ets
- 7 ..2 ~ There shall be regarded as taxes on income and on capital all taxes imposed
, on total income, on total_capital, or on elements of income or of capital, including
._ taxes on gains from the alienation of movable or immovabie property and taxes on, _ -
the total amounts of wages or salaries paid by enterprises. . te
-- . > 3. The existing taxes to which this Agreement shall apply are in particular: mo - : t 7 :
J++ a) in the case of India: 3 ee et + 7... (i) the income tax, including any surcharge thereon;
" : +. +, (ii)the wealth tax, including any surcharge thereon; Py, 8
. > 9. (hereinafter referred to as “Indian tax") ee
| o b) inthe case of Georgia: -. oe ; me f- - . oe -
De. (i) profit tax; oy aS So ON a
7s Ji) income tax; re | , re
“aes 4" (iii) property tax; 62. 0 -F. : ce Tete ;
Sy / (hereinafter referred to as "Georgian Tax”). - ae .
_ _.. @ —— This Agreement shall apply also to any identical or substantially similar taxes ea sae that are imposed after the date of signature of this Agreement in addition to, or in SY
a place of, the existing taxes. The competent authorities of the Contracting States shall fo notify each other of any significant changes that have been made in their respective oo
. taxation laws. -
a | Article3 = a oo
_ oe co GENERAL DEFINITIONS. so :
; 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 "
o.. airspace above it, as well as any other maritime zone in which India has sovereign
.- ‘fights, other rights and jurisdiction, according to the Indian law and in accordance
- . with international law, including the U.N. Convention on the Law of the Sea; . , ‘
. - ; . . - . . . . . - : . : - " Pe 7 * . : 7 . : . . .
. . . a, a - ' .
| % | . THE GAZETTE OF INDIA : EXTRAORDINARY . [Part I—Sec. 3(ii)]
: : b) the term "Georgia" means the territory defined by Georgian legislation, including sO
land territory, its subsoil and the air space above it, internal waters and territorial . 4
BT sea, the sea bed, its sub-soil and the air space above them, in respect of which ,
Georgia exercises its jurisdiction and sovereignty, as well as the contiguous zone, | ;
. the exclusive economic zone and continental shelf adjacent to its territorial sea, in
, respect of which Georgia may exercise its sovereign rights and jurisdiction in |"
accordance with the international law. _— 1
: |
. c) the terms “a Contracting State” and “the other Contracting State” mean the
Republic of India or Georgia, as the context requires: o r'
" . . d) the term "person" includes an individual, a company, a body of persons and any ae
- other entity which is treated as a taxable unit under the taxation laws in force in the "
oo respective Contracting States; . we e) the term "company" means any body corporate or any entity which is treated as —
. an a body corporate for tax purposes; > 4
f) 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 7
: . . Contracting State and an enterprise carried on by a resident of the other -
uo Contracting State; '
; oo g) the term “ enterprise” applies to the carrying on of any business; 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; —— .
- ° j) the term "competent authority" means: 4 we mo .
a ; (i) in India: the Finance Minister, Government of India, or its authorized _ _
. ; representative; os (ii)in Georgia: the Ministry of Finance or its authorsed representative; .
j) the term "national" in relation to a Contracting State means: |
- (i) any individual possessing the citizenship or nationality of that Contracting
7 State; .
(ii) any legal person or partnership or association deriving its status as such from
7 the laws in force in that Contracting State:
: a k) the term “tax” means Indian or Georgian tax, as the context requires, but shall not ~~ | .
Oe 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 .
et imposed relating to those taxes; -
- le, [am ars 3(ii)] ART HT USTTA : STaTETTT ST .
“. "3". f) the term “fiscal year” means: in Do re so
” — _ oo i) in the case of India: the financial year beginning on the 1°" day of April; = ~ .
eh ii) in the case of Georgia, the calendar year beginning on the 1° day of oy
Lone? » * January. : eo ao - _ I
_ oo " 2.- AS regards the application of this Agreement at any time by a Contracting State, as, :
ae, any term not defined therein shall, unless the context otherwise requires, have the = =
- 4 «+ * meaning that it has at that time under the law of that State for the purposes of the =.
2 taxes to which this Agreement applies, any meaning under the applicable tax laws of - os.
: that State prevailing over a meaning given to the term under other laws ofthat State. es
| re | “Article 4 a OR
Pe, | : .". RESIDENT. a Ee
} } oy . 7 . on ; a . -t Soa 7 wp .. 7 . : "
7 oo 4. For the purposes of this Agreement the term "resident of a Contracting State". 7
Bo means any person who, under the laws of that State, is liable to tax therein by . a
Bo reason of his domicile, residence, place of management or any other criterion ofa o-.
oo. similar nature, and also includes that State and any political subdivision or local > ls
* . authority thereof. This term, however, does not include any person who is liable to we,
Bo tax in that State in respect only of income from sources in that State or capital TR
+ situated therein. a ne ae ae _ 2. Where by reason of the provisions of paragraph 1 an individual is a resident of ce :
oe both Contracting States, then his.status shall be determined as follows: = 4 Se tbe a _ a) ‘he shall be deemed to be a resident only of the Contracting State in whichhe = ."—
- s+ s..+ , 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 -
oo oe "which his persqnal and economic relations are closer (centre of vital interests); oF a ‘ b) ifthe State in which.he has his centre of vital interests cannot be determined, .
a or if he has not a permanent home available to him in either State, he shall be ; a deemed to be a resident only of the State in which he has an habitual abode;
\ ; a a _ ¢)_ if he has an habitual abode in both States or in neither of them, he shall be .
ae "deemed to be a resident only of the State of whichhe is anational = oe
- d) if he is a national of both States or of neither of them, the competent authori “= ». ~
i. ties of the Contracting States shall endeavour to settle the question by mutual =.
too agreement. . ee
\- . ‘ . ~ . . , ; . . , . | _ . - | : , _ “ . . “s , i , 7 = ’ .
ce _ THE GAZETTE OF INDIA : EXTRAORDINARY ; [Part II—Sec. 3(ii)]
3. AWHere “by Téason" of ThE provisions of paragraph 1 a“pérson“sther’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. If ;
; the State in which its place of effective management is situated cannot be determined, then the competent authorities of the Contracting States shall oo endeavour to settle the question by mutual agreement. In the absence of such |
agreement, such person shall not be considered to be a resident of either
Contracting State for the purposes of enjoying benefits under the 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. —
The term “permanent establishment" includes especially: , a) a place of management, .
b) a branch; ; :
c) an Office; , d) a factory; 7 ; e) a workshop; .
se _° f) amine, an oil or gas well, a quarry or any other place of extraction of natural resources; g) a Sales outlet; h) a warehouse in relation to a person providing storage facilities for others; and i) a farm, plantation or other place where agricultural, forestry, plantation’ or related activities are carried on. ;
3. a) A building site or construction, installation or assembly project or supervisory |
activities in connection therewith constitutes a permanent establishment only if such |
. site, project or activitias last more than 90 days. . |
b) The furnishing of services, including consultancy Services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment, but only where activities ofthat nature
‘continue (for the same or connected project) within the country for a period or periods aggregating more than 90 days within any 12-month period... .
- 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: -
a) the use of facilities solely for the purpose of storage, display of goods or .
merchandise belonging to the enterprise; ; , |
; ot j
Co Dap aug 3(ii)] OARS ST TTA: RTT »
Po —=——OOoOOOoOo—O———OOOO OO OOOOOOOOOOOOeeDwe@®oooooaeaa— — — — — —Sqo—e
J 7, sea =the rainténanée of a stock of goods oF merchandise belonging to the |
- _.. | enterprise solely for the purpose of storage, display;
~~ . _ &) the maintenance of a stock of goods or merchandise belonging to the enterprise
Be -~ solely for the purpose of processing by another enterprise;
To d) the maintenance of a fixed place of business solely for the purpose of purchasing ue -
‘2... + goods or merchandise, or of collecting information, for the enterprise; ae
~ +e) the maintenance of a fixed place of business solely for the purpose of carrying on, ry «
7 _" for the enterprise, any other activity.of a preparatory or auxiliary character; so nd ; f) the maintenance of a fixed place of business solely-for any combination of wooo
_ activities mentioned in sub-paragraphs a) to e), provided that the overall activity of == = - -
the fixed place of business resulting from this combination is of a preparatory or 7
“’ “auxiliary character. eo eG 5, Notwithstanding the provisions of paragraphs 1 and 2, where aperson-otherthan . 7° - <>
we "an agent of an independent status to whom paragraph 7 applies- is actingina © - °
+ .,.* Contracting State on behalf of an enterprise of the other Contracting State, that yo a
~.-." "..+ enterprise shall be deemed to have a permanent establishment in the first-mentioned =. _
.*. 7.4 Contracting State in respect of any activities which that person undertakes for the nn
. enterprise, if such a person: eo a a a) has and habitually exercises in that State an authority to conclude Be bo contracts in the name of the enterprise, unless the activities of such a :
om 7 person are limited to those mentioned in paragraph 4 which, if |. ~-
a an exercised through a fixed place of business, would not make this fixed oa rm. 7, + place of business a permanent establishment under the provisions of a ‘
ye _ that paragraph, or. a , pot ca °) has no such authority, but habitually maintains in the first-mentioned co of
, ot ww State a stock of goods or merchandise from which he regularly delivers. © ~~ ,
SO goods or merchandise on behalf of the enterprise; o oo sg) habitually secures orders in the first-mentioned State, wholly or almost po wholly for the enterprise itself. . mo
“+ = 6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of = = :
we : a Contracting State ‘shall; except in regard to re-insurance, be deemed to have a _ ;
“".. '. .” permanent establishment in the other Contracting State ifjt collects premiums inthe . > _
ho. territory of that other State or insures risks situated therein through a person other - ; hs ' than an agent of an independent status to whom paragraph 7 applies. ne co, .
book . rho. fon . a) .
oo, 7. An enterprise shall not be deemed to have a permanent establishment ina “7
. 7 . Contracting State merely because it carries on business in that State through a . ~
; ~ broker, general cormmission agent or any other agent of an independent status, ts ow _ Provided that such persons are acting in the ordinary course of their business. | _
oe __ However when the activities of such an agent are devoted wholly or almost wholly on.
a _. behalf of the enterprise, he will not be considered an agent of independent status — |
oo within the meaning of this paragraph. ; 7
7) THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—Sgc. 3(ii)] |
_ "8. ‘The fact that a company which is a resident of a Contracting Sfate 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 derived by a resident of a Contracting State from immovable property ; (including income from agriculture or forestry) situated in the other Contracting State , may be taxed in that other State. oo me
2. The term "immovable property” shall have the meaning which it has under the jaw 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 to which the provisions of general a
_ 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. -F
. 4, The provisions of paragraphs 1 and 3 shall also-apply to the income from:
- immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. ; ,
/ "Article 7 _
| BUSINESS PROFITS a .
| 41. The profits ofan 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 the enterprise may he 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 to.
that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities -
under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. - . a
0 ETN —Grs 3(ii)] TT BT UAT : STATA 4
' ee
| '. :° 3. Indetermining the profits of a permanent establishment, there shall be allowedas = |
} .. ... © ."deduetions expenses which are incurred for the purposes of the permanent Me,
" - . @stablishment, including executive and general administrative expenses so incurred, ~ oo
_ -". _. whether in the State in which the permanent establishment is situated or elsewhere, = -
Ce ‘in accordance with the provisions of and subject to the limitations of the tax laws of “=~
~ ' 1. that State. However, no such deduction shall be allowed in respect of amounts, if .
a 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 an - + 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 -> ~
, «2. 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 ~~ -, a mo 7 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, |.
- 2 @r, except in the case of a banking enterprise, by way of interest on moneys lentto = - *
' -',. \* °, the head office of the enterprise or any ofits other offices. —s.. Coe eh ne 4. Insofar as it has been customary in a Contracting State to determine the profits to
Poot be attributed to a permanent establishment on the basis of an apportionment of the
ee total profits of the enterprise: to its various parts, nothing in paragraph 2 shall .
4% preclude that Contracting State from determining the profits to be taxed by suchan . °
op apportionment as may be customary; the method of apportionment adopted shall, .
a however, be such that the result shall be in accordance with the principles contained ~~
- . . inthis Article. — a
; aa 5. No profits shall be attributed to a permanent establishment by reason of the mere .. 9 3°
a purchase by ‘that permanent establishment of goods or merchandise for the - © _— .
enterprise. | ; oe
os ' 6. For the purposes of the preceding paragraphs, the profits to be attributed to the a
BO permanent establishment shall be determined by the same method year by year co unless there is good and sufficient reason to the contrary. a
_ ; 7. Where profits include items of income which are dealt with separately in other ; .
: 7 Articles of this Agreement, then the provisions of those Articles shall not be affected .
; ' by the provisions of this Article. Sed
| Article 8 en ret ere
. mo - SHIPPING AND AIRTRANSPORT = 8 fe SS
. 1. Profits derived by an enterprise of a Contracting State from the operation of =~
7-00 ships or aircraft in international traffic shall be taxable only in that State. Co ; |
oF 48GIN2—-8 tg ce
a , THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(i)] ;
: ‘2. The provisions of paragraph 1shall also apply to profits from tne participation |
in a pool, a joint business or an international operating agency.
a | | Article 9 7 :
ye ASSOCIATED ENTERPRISES sO
| _ 1, Where _ it
_ a) anenterprise of a Contracting State participates directly or indirectly in the co management, control or capita! of an enterprise of the other Contracting State, . ; or .
‘ b) the same persons participate directly or indirectly in the management, |
oe control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, a - _ |
, ; ]
’ 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.
a, |
. 2. | Where a Contracting State includes in the profits of an enterprise of that 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 a appropriate adjustment to the amount of the tax charged therein on those profits. In . i determining such adjustment, due regard shall be had to the other provisions of this ye,
Agreement and the competent authorities of the Contracting States shall if necessary . .
consulteach other = se a Ce cy
CO : Article 10 _ _ a o,
, Se So DIVIDENDS. SS Co
. . . : t
* 4. Dividends paid by a company which is a resident of a Contracting State toa Lok oo resident of the other Contracting State may be taxed in that other State. ; ar!
- 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, i mo , but if the beneficial owner of the dividends is a resident of the other Contracting 2
State, the tax so charged shall not exceed 10 per cent of the gross amount of the So
. dividends. This paragraph shall not affect the taxation of the company in respect of oF
the profits out of which the dividends are paid. “
. re ; . oo oy,
(aM I1—<ars 3(ii)] Ud BI UTA : AAMT , B
*3.°The term dividends” as USéd’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 _
oe resident.
: 4: The provisions of paragraph 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 oo establishment or fixed base. In such case the provisions of Article 7 or Article 14, as
; the case may.be, shall 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 oe 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.
Ts : Article 11 : ‘ oo ,
; INTEREST oo a
1. Interest arising in a Contracting State and paid to a resident of the other . OS
‘ 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 the 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:
a) Inthe case of India, by (i) the Government, a political subdivision or a local authority; or
. (ii) the Reserve Bank of India, the Export-Import bank of India, the .
St National Housing bank; or .
(iii) any other institution as may be agreed upon from time to time .
. - between the Competent authorities of the Contracting States through
, . exchange of letters; and ;
44 , THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)]
——————aaaa—aaea— EEE = - —_
b) In the case of Georgia, by (i) the Government, or a local authority; or (ii) the National Bank of Georgia; or |
(iii) any other governmental agencies, political-administrative subdivisions, or institutions of Georgia as may be specified and agreed to in an exchange of letters between the Competent authorities of the
Contracting States. :
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 -
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, belng 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 the 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 deémed 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 spécial relationship betweenithe 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 Stats, due regard being had to the other provisions of this Agreement.
[APT HWS 3(ii)] OT AT UTA : STATE 45
Article 12
ROYALTIES AND FEES FOR TECHNICAL SERVICES
1. Royalties and fees for technical services 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 or fees for technical services may also be taxed in the
- Contracting State in which they arise according to the laws of the State, but if the beneficial owner of the royalties or fees for technical services 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 or fees for technical services.
3. a) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of .
literary, artistic or scientific work including cinematograph films, or films or tapes .
used for television or radio broadcasting, any patent, trade mark, design or model, |
plan, secret formula or process, or for the use of, or the right to use, thdustrial, commercial or scientific. equipment, or for information concerning industrial, commercial or scientific experience.
b) The term “fees for technical services” as used in this Article means payments of any kind, other than those mentioned in Articles 14 and 15 as consideration for managerial or technical or consultancy services, including the provision of services of technical or other personnel.
4. The provisions of paragraphs 1 and 2 shail not apply if the beneficial owner of the royalties or fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical services arise, 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 royalties or fees for technical services are paid is effectively connected with such permanent establishment or fixed pase. In such case the provisions of Article 7, or Article 14, as the case may be, shall apply.
5. a) Royalties and fees for technical services shall be deemed to arise in a
Contracting State when the payer is that State itself, a political subdivision, a political-administrative subdivision, a local authority, or a resident of that State.
Where, however, the person paying the royalties or fees for technical services, 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 liability to pay the royalties or fees for technical services was incurred, and such royalties or fees
- for technical, Services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the
Contracting State in which the permanent establishment or fixed base is situated.
6. THE GAZETTE OF INDIA: EXTRAORDINARY i, [Part I]—Sec. 3(ii)]
b) Where under sub-paragraph (a) royalties or fees for technical sérvices 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, or the fees for technical services relate to services ~
performed, in one of the Contracting States, the royalties or fees for technical
. services 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 .
and fees for technica! services, having regard, to the use, right or information for
. which they are 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 13 a
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 that Contracting State of which the alienator is resident. ;
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. a
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. Se
6. Gains from the alienation of any property other than that referred to in paragraphs -
1, 2, 3, 4 and 5, shall be taxable only in the Contracting State of which the alienator
_ is a resident. . yO _
e ae ET ; : Te ' , : ry ae lo tio =F, . oper “ore 7 eo ie Sakae a _ ;
7 ». [AM T—wavs 3(ii)] Se FRA Bl UAT : AMIN: | ag 4]
OF : "Article 14 ; re INDEPENDENT PERSONAL SERVICES =» 7 rs
7 " , 1. Income derived by an individual who is a resident of a Contracting State from the ao a performance of professional services or other independent activities of a similar a me character shall be taxable only in that State except in the following circumstances ce
: - *.. when such income may also be taxed in the other Contracting State: oo ; a) if he has a fixed base regularly available to him in the other Contracting . vo ’.
on - State for the purpose of performing his activities; in that case, only so ce _
a ; _ much of the income as is attributable to that fixed base may be taxed in Bo
Oe that other State; or ~ Sos Se ce ; oo a b) if his stay in the other Contracting State is for a period or periods — | 7 :
- foo amounting to or exceeding in the aggregate 183 days in any period of 12 an
Ow - months; in that case, only so much of the income as is derived from his a
- . ot activities performed in that other State may be taxedin that other State,
_ _— - 8, The term “professional services” includes especially independent scientific, we ce literary, artistic, educational or teaching activities as well as the independent
- «4° - ¥ . activities of physicians, lawyers, engineers, architects, dentists and accountants. -. . 9.
Se _ oo ot -. Article 15 en PO
a Oo _ DEPENDENT PERSONAL SERVICE SR,
- "~ 4. Subject to the provisions of Articles 16, 18, 19 and 20 and 21 of this Agreement, aa a
~ . # ."* salaries, wages and other similar remuneration derived by a resident of a oot
7 ' 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 employ-
oa! gf ment is so exercised, such remuneration as is derived there from may be taxed in
Soo ses * thatother State. mo, er z ae oe as “is 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident .
“o -s 2, Of a Contracting State in respect of an employment exercised in the other
- 73.4. +» Contracting State shall be taxable only in the first-mentioned State if:
ro ta) the recipient is present in the other State for a period or periods not exceeding
EL in the aggregate 183 days in any twelve month period commencing or ending in ot
Sa the fiscal year concerned, and
_ —.. ‘b) the remuneration is paid by, or on behalf of, an employer who is not a resident OS
; - of the other State, and . _
oy _ c) the remuneration is not borne by a permanent establishment or a fixed base 7
; . ° #7 which the employer has in the other State. oo,
‘ ; . . . . ° : \ . . ’ , ; : 7 . - : -
48 , THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II-—-Sec. 3(ii)]
3.” “Notwithstanding the preceding provisions of this Article, temuneration detived in respect of an employment exercised aboard a ship or aircraft operated in inter-
national 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 of a company which is a resident of the other Contracting State may be taxed in that other State. .
a Article 17
ARTISTES AND SPORTSPERSONS :
_ 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 his* 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 or a sportsman 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 orof .
political subdivisions or local authorities thereof. ln such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident. ,
| Article 18 |
; PENSIONS
Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
- * [aT aS 3(i) ] SRG HT UAT : TAIT : | go
. . , oer -_ FA rome tear eect wae we maa ome ab orem ce ment wena —ticlei9. SS we ke antenna De ene ~ tee wt ~~ "age .
so GOVERNMENT SERVICE ae oe _ + 4. a) Salaries, wages and other similar remuneration, other than a pension, paidbya __ |
: '. Contracting State or a political administrative subdivision, or a local authority thereof , ae to an individual in respect of services rendered to that State or subdivision or —_
_ _- authority shall be taxable only in that State; ts Sos ;
7 . b) However, such salaries, wages and other similar remuneration shall be taxable ==...
oo, only in the other Contracting State if the services are rendered in that State and
- the individual is a resident of ce og - ee
- _. thatStatewho: Se Se oo
Co, (i) is a national of that State; or ~~ | so ne _ {ii) did not become a resident of that State solely for the purpose of Ot a _ mo, rendering the services. _. . oO,
- a 7 2. a) Notwithstanding the provisions of paragraph 1, any pension paid by*or out of oc re funds created by, a Contracting State or a political-administrative subdivision or a oO . 7 political subdivision or a local authority thereof to an individual in respect of L
- "+. services rendered to that State or subdivision, or authority shall be taxable only in
, _ __ that State; . |
VO b) However, such pension shall be taxable only in the other Contracting State if =
ee ay the individual is a resident of, and a national of, that State. oe m ws 7 3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages and , a “—. other similar remuneration and any pension in respect of services rendered in =;
*" . =. connection with a business carried on by a Contracting State or a political- =
_ _ administrative or political subdivision or a local authority thereof. _— - 7 we
SC Article 200 ee
So, a CO STUDENTS — . rr
- - - 4. Astudent who is of was a resident of one of the Contracting States immediately }'-
oo 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
' . ° a grants, loans and scholarships be exempt from tax in that other Stateon: _
7 ae . a) payments made to him by persons residing outside that other State for the : :
ns purposes of his maintenance, education or training; and : 4
coe - . ___b) remuneration which he derives from an employment which he exercises in ; {
BO the other Contracting State if the employment is directly related to his 2
ee Studies. a ae 4
= 7 ‘ 1 - - . . ; . a ye — ~ : ~ So - a oa Bele : 7 7 . ; - 7 i a Cee ce
n | we eo ; a ~ raat ; an wus mm : ay wh beeee Line “7 . _
D2 - THE GAZETTE OF INDIA : EXTRAORDINARY “s [Parr Sec. i} st
2. The benefits of this Article shall extend only for such period of time as maybe =
: reasonable or customarily required to complete the education or training undertaken, ee
7 but in no event shall any individual have the benefits of this Article, for more than six | . _
consecutive years from the date of his first arrival in that other State. ee
: 7 Be ; o eat ae eee we ob . Vee .t an a article 24 nae
“tt PROFESSORS, TEACHERS AND RESEARCH SCHOLARS %. nd
- | re A professor, teacher or research scholar who is or was a , a ; a resident of the Contracting State immediately before visiting the other ‘| So a Contracting State for the purpose of teaching or engaging in research, or both, =" Sa ee at a university, college or other similar approved institution in that other tg
.°.-. Contracting State shall be exempt from tax in that other State on any eS
. femuneration for such teaching or research for a period not exceeding two a
- -*\" years from the date of his arrival in that other State. a _ a on
| 2. This Article shall apply to income from research only if such researcit is _
; undertaken by the individual in the public interest and not primarily for the no .
. benefit of some private person or persons. a rs
= 3. For the purposes of this Article, an individual shall be deemed to be a . o re a resident of a Contracting State if he is resident in that State in the fiscal year es ,
- in which he visits the other Contracting State or in the immediately preceding - > ww fiscal year. | ee ee a OTHERINCOME of otha as
“ed, Items of income of a resident of a Contracting State, wherever arising, not . / 7
_ dealt with in the foregoing Articles of this Agreement shall be taxable only in that a
State... oe ; aa
7 ; . a .. . ‘ ae : a sue “ - Ns “ oe a - : Ay £ a : ; ; ;
_ 2. The provisions of paragraph 1 shall not apply to income, other than income =
4 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 © |
(2 other Contracting State through a permanent establishment situated therein or no,
-. «°° performs.in that other State independent personal services from a fixed base oe
-.- .- situated therein and the right or property in respect of which the income is paid is os
. 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, shallapply. — - |
: . “ . wt oe . ie 7. y : | . 3
; '. 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, ae re crossword puzzles, races including horse races, card games and other games of any os
_ sort or gambling or betting of any nature whatsoever, such income may be taxed in Poe.
"the other Contracting State, , nar.
. . oF me mo woe oot sO Fa ET = : . TAY.t Nee: ; PREGA TE aes y a [art ars 3(ii)) ART BT UAT : TAT 51
j Article 23 ; oe SF CAPITAL 8 oe
F - - : A. Capital represented by immovable property referred to in Article 6 of this
SO Agreement, owned by a resident of a Contracting State and situated in the other ;
Be Contracting State, may be taxedinthat other State. 7 7
| . t ... . 2. Capital represented by movable property forming part of the business property of
: oF a permanent establishment which an enterprise of a Contracting State has in the sO goo other Contracting State or by movable property pertaining to a fixed base available to oe
~ ‘+ @ resident of a Contracting State in the other Contracting State for the purpose of a performing independent personal services, may be taxed in that other State. « ~ ne are
: a 3. Capital represented by ships and aircraft operated in international traffic by an oT
co _ enterprise of a Contracting State and by movable property pertaining to the operation .
"+ @f such ships and aircraft, shall be taxable only in that State. doer tiss ley pe ee ~ _* 4. All other elements of capital of.a resident of a Contracting State shall be taxable oo -. only in that State. - 7 eS - ore co , re Se Articles oo be so, Cn te _. *... ELIMINATION OF DOUBLE TAXATION : oe, a
+ “4 2 1" 43. + In India, the double taxation shall be eliminated as follows:, -. 6 7 Fs ot re ; gee . a - om
-.. .. » . , @) Where a resident of India derives income oy owns capital which, in accordance oe
- -.* With the provisions of this Agreement, may be taxed in Georgia, India shall allow: pe — 2
oS es .°_ (i) ~ as a deduction from the tax on the income of that resident, an you ot eG amount equal to the income tax paid in Georgia; aha
ST "+: °° * (i) as'a deduction from the tax on the capital of that resident, an ©. 44
ae Oo amount equal to the capital tax paid in Georgia. ae - _
op ‘Such deduction in either case shall not, however, exceed that portion of the ee
- ee . income tax or capital tax as computed before the deduction is given, whichis - wo oe, ’ ~ attributable, as the case may be, to the income or the capital which may be .:
. _» . taxedin Georgia. © © 7 >. . ; ct Bye
. b) Where in accordance with any provision of the Agreement income derived or SL .
on Capital owned by a resident of India is exempt from tax in India, India may ;
SL co, nevertheless, in calculating the amount of tax on the remaining income or capital ..
eo of such resident, take into account the exempted income or capital. .
+ . | 7 — 7 . . . : + ; 7 Lt ; 7 : os Se. : ; - . on ; “ a * - ; .
" 48GI12-8 a ' : CONSBGS as :
2 THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)] |
. 2. In Georgia, the double taxation shall be eliminated as follows:
+a) Where a resident of Georgia derives income or owns capital which, in accordance _
-with the provisions of this Agreement, may be taxed in India, Georgia shall allow:
a (i) as a deduction from the tax on the income of that resident, an.
amount equal to the income tax paid in India; ;
-(iij) | as a deduction from the tax on the capital of that resident, an .
amount equal to the capital tax paid in India. >.
“Such deduction in either case shall not, however, exceed the sums of | ~ |
‘tax, which would have accrued according to the rules and rates on this |
oo, income and capital effective in Georgia. ; a
|
—. lb). Where in-accordance with any provision of the Agreement income derived or a ccapital owned by a resident of a Georgia is exempt from tax in Georgia, Georgia may
-nevertheless, in calculating the amount.of tax.on the remaining income or capital of
: ‘such resident, take into account the exempted:income or capital.
| ‘Article. 25 —_
“NON-DISCRIMINATION a
: “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 tburdensome than the taxation and connected requirements to which nationals of that {
ae cother State in the same circumstances, in particular with respect to residence, are or '
may. be subjected. This provision shall, notwithstanding the provisions of Article 1,
. zalso apply to persons who are not residents of one or.both of the Contracting States.
’ 22.’ The taxation on a permanent establishment which an:enterprise of a Contracting .
*State’ has inthe other Contracting State shall not be less favourably levied in that a
, other State than the taxation levied on enterprises of that other State carrying on the ssame activities. Fhis provision shall not be construed as obliging a Contracting State tto.grant to residents of the other Contracting State any personal allowances, relief.
-and reductions for taxation purposes on account of civil status or family -
reesponsibilities .which it grants to its own residents. This provision shall not be . a
<construed as preventing.a Contracting State from charging the profits of a permanent cestablishment which a company of the other Contracting State has in the first smentioned State at a rate of tax which is higher than that imposed on the profits ofa _- |
‘ssimilar company of the first mentioned Contracting’ State, nor as being in conflict with |
tthe provisions of paragraph 3 of Article 7.
. . . . | “
; - ; . | .
[wT I—ware 3(ii)] VR St UIT: SATU hi 33
. ne ee rere:
. _ 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, fees for technical services and: mo other disbursements paid-by an enterprise of a Contracting State to a resident of the — ,
7 other Contracting. State shall, for the: purpose of determining the taxable profits. of ©
. oy. such enterprise; be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a -
_ Contracting:State to a.resident of the-other Contracting State shall, for the purpose of
. determining the: taxable capital of such enterprise, be deductible under the same
- conditions as if they had-been contracted 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 7
; requirement connected therewith which is: other or more burdensome than the :
; . taxation and connected. requirements. to which other similar: enterprises of the
OS first-mentioned State-arecor may .be-subjected. . a
5. The provisions of this: Article shall, notwithstanding the provisions of Article 2;
_ apply to the taxes of every kind.and:description. Co
: ~ - 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 tothe competent authority of the Contracting State of which he is a resident or, if his case comes-under paragraph 1 of Article 25, 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 this 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 this
Agreement. Any agreement reached shall 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 this Agreement.
, ; ee .
4 ; ns THE GAZETTE OF INDIA : EXTRAORDINARY - [Parr Il—Sec. 3(ii)] .
4 The competent authorities of the Contracting States may communicate with each , other directly, including through a joint commission consisting of themselves or their 7
representatives, for the purpose of reaching an agreement in the sense of the | a preceding paragraphs. oe oO, ;
, “ Article 27
2 . EXCHANGE OF INFORMATION -
1. The competent authorities of the Contracting States shall exchange such , ry 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 - yO
, concerning taxes of every kind and description imposed on behalf of the Contracting
Coe. States, or of their political subdivisions, or of their political-administrative
subdivisions, or local authorities insofar as the taxation there under is not contrary to
_. the Agreement. The exchange of information is not restricted by Article 1 and 2.
2. Any information received by a Contracting State shall be treated as secret in the
DO same 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 .
7 prosecution in respect of, or the determination of appeals in relation to the taxes
. ' referred to in the first sentence. 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. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and
- the competent authority of the supplying State authorises such use. ;
3. In no case shall the provisions of paragraph 1 be construed so as to impose.on a
+ Contracting State the obligation: . .
7 a) to carry aut administrative measures at variance with the laws and oo 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 So
. ; 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
so 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
a subject to the limitations of 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.
. | ° . . a . ; | oo | = . - ;
8 DART ang 3Gi)] RE RT TST: TETRA a BO
-_ a 5. In no case shall the provisions of paragraph 3 be construed to permit a “ 7 :
mo, _ Contracting State to decline to supply information solely because the information is ,
+. ¥ held by a bank, other financial institution, nominee or person acting in an agency or a et
So fiduciary capacity or because it relates to ownership interests in a person. rn rd
Se oe Se Article 2B Fe
.: 7." MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS SR
. . a . ° a —— rs a , aa : a a or “+ +". Nothing in this Agreement shall affect the fiscal privileges of members of a vos
. . diplomatic missions or consular posts under the general rules of internationallaw or =
ge . under the provisions of special agreements. 0 Roe ae 7 _
Bn Article29 00
woe _ ~ * ASSISTANCE IN THE COLLECTION OF TAXES =; ce , oon,
Se 1. The Contracting States shall lend assistance to each other in the coll&ction of
: oe : revenue claims. This assistance is not restricted by Articles 1 and 2. The competent Ce
7 ‘. authorities of the Contracting States may by mutual agreement settle the mode of SC
: 8.7". "application of this Article. - . , a .
_ 2. The term “revenue claim" as used in this Article means an amount owed in 7
-"- .: ° 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 oe re there under is not contrary to this Agreement or any other instrument to which the se aan Contracting States are parties, as well as interest, administrative penalties and costs an yo of collection or conservancy related to such amount. o ‘
. ; ~% “3. When a revenue claim of a Contracting State is enforceable under the laws of that .
oe State and is owed by a person who, at that time, cannot, under the laws of that .- — :
- oO State, prevent its collection, that revenue claim shall, at the request of the competent -
“> * "authority of that State, be accepted for purposes of collection by the competent «°°
woe authority of the other Contracting State. That revenue claim shall be collected by a oe me that other State in accordance with the provisions of its laws applicable to the 1°
“>, os. * enforcement and collection of its own taxes as if the revenue claim were arevenue 5,
‘ry. Claim of that other State. . oo. oe ar
‘ . ae 4. When a revenue claim of a Contracting State is a claim in respect of which that 7
“. "* -"- State may, under its law, take measures of conservancy with a view to ensure its ee ”
7 collection, that revenue claim shall, at the request of the competent authority of that 2... -
. _ State, be accepted for purposes of taking measures of conservancy by the Do 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 te provisions of its laws as if the revenue claim were a revenue claim of that other State co oo /_ even if, at the time when such measures are applied, the revenue claim is not re enforceable in the first-mentioned State or is owed by a person who has a right to
"prevent its collection. a 7 Se
FE . . : - - as . L : . | : . . ; |
Jt 1 ‘ - to
% THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(ii)] 7
5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted bya Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be a 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 shall 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 before 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 the 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 person who, at that time, cannot, under the laws of that
: State, prevent its collection, 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 shall promptly notify the a competent authority of the other State of that fact and, at the option of the other
State, the first-mentioned State shall either suspend or withdraw its request.
8. In no case shall the provisions of this Article be construed so as to impose on -
a Contracting State the obligation:
a) to carry out administrative measures at variaace 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 public);
, . . |
. - ¢) 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, oo,
; 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. a
CALS 0 Cameos 3} ° SRE AT USA: Se CB ,
Pa . . Article 30 oo. I .
a ar ot sO LIMITATION OF BENEFITS co. _ CO —
2. "4," Nothing in this Agreement shall affect. the application of the domestic = = *
/ 7 1x. +" provisions to prevent tax evasion or tax avoidance. - Mee!
Pag .* «22. ~ Benefits of this Agreement shall not be available to a resident of a Contracting ne rae . State, or with respect to any transaction undertaken by such a resident, if the .
“z+. °. . . main purpose or one of the main purposes of the creation or existence of such _
po Sc a resident or of the transaction undertaken by him, was to obtain benefits cae ee . ° : under this Agreement that would not otherwise be available. | oe?
ve «33. The case of legal entities not having bona fide business activities shall be =~
. Se covered by the provisions of this Article. _ ook ve
“oe - -4, Where by reason of this Article a resident of a Contracting State is denied the . : o. - . .
u, oo _ benefits of this Agreement in the other Contracting State, the competent —. .. .
fe rte - authority of the other Contracting State shall notify the competent authority of , i “the first-mentioned Contracting State. . a oR ~ Article 34 oF, a ee 7
cl Be ENTRY INTO FORCE es
Cs 4. Each of the Contracting States shall notify to the other, through the diplomatic -
a oo channels, the completion of the procedures required by its domestic law for the , oe _ « ° bringing into force of this Agreement. re Coe a we 2 _, 2. This Agreement shall enter into force on the. date of the later notification |
(+ 9 7 4 "+. indicating the completion of legal procedures necessary for the entry into Te so te force of this Agreement. . we a
Te ; 3. The provisions of this Agreement shall have effect, = = 8 - :
oe ayinindias i oak "“. si) in respect of taxes withheld at source, to income paid or credited on or ;
Jor ss after 1 April of the, calendar year next following the year in which the = -
pon 3". Agreement enters into force; a SO
7 2) — : di) in respect of other taxes on income, and taxes on capital, to taxes os -
_ +... chargeable for any fiscal year beginning on or after 1 April of the calendar a io . year next following the year in which the Agreement enters into force; and coe
Se, b) in Georgia: OO , er
' _ i) in respect of taxes withheld at source, to income paid or credited on or after 1 ue
So January of the calendar year next following the year in which the Agreement a ee enters into force;
“@-. -* : 2 fi) in-respect of other taxes on income and on capital chargeable for any fiscal .
S mo , year beginning on or after 1 January of the calendar year next following the -
>. 7° * year in which the Agreement enters into force. og .
oo mo a : - . me ; _ - . tae - a oe _
58 THE GAZETTE OF INDIA : EXTRAORDINARY [Part I—Sec. 3(ii)] . of
Article 32 - .
: a , TERMINATION "
This Agreement shall remain in force until terminated by a Contracting State. Either , of the Contracting State may after the expiration of a period of five years from the date of its entry into force, terminate this Agreement, by giving written notice of termination to the’ other Contracting State through the diplomatic channels at least six months before the end of any calendar year. In such event, this Agreement shall
; cease to have effect: yo ; ‘
a) In India: , _— a .
; - i) in respect of taxes withheld at source, to income paid or credited on oat, or after 1 April of the calendar year next following the year in which :
oe oe the notice is given; .
. ii) in respect of other taxes on income, and taxes on capital, to taxes
chargeable for any fiscal year beginning on or after 1 April of the °
a calendar year next following the year in which the notice is given; co _ b) in Georgia: ’ So |
mo i) in respect of the taxes withheld at source, to income paid or credited on or oan after 1 January of the calendar year next following the year in which the my notice is given, .
: : y .
po ii) in respect of other taxes on income and on capital chargeable for any fiscal host ; year beginning on or after 1 January of the calendar year next following the
> year in which the notice is given.
° IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this
- ~ Agreement. . a " /
a. Done at New Delhi on the 24" day of August 2011,,19 duplicate in the Hindi, :
. Georgian and English Languages, al! the texts being equally authentic. In case of a divergence of interpretation, the English text shall prevail. oe
‘ . . } . . J 1 . .
a SF i | Co Katchkatchishvili |
Chairman mbassador Extraordinary ‘
Central Board of Direct Taxes and Plenipotentiary of Georgia
.. + Ministry of Finance _ to the Republic of India poo For the Government of - For the Government of the Republic of India Georgia . _
- : Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 ;
. | and Published by the Controller of Publications, Delhi-1 10054.
Source: the department’s scanned file.
Source: the Income Tax Department’s own published text — its page for this instrument.
