Notification: 49 Date of Issue: 7/11/2012

The text, read by machine from the scan

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 Do not quote from this page.

Panel Wo Blo Were 3H0OS aia. _REGD. NO. D.L.-33004/99
PMN
LS eae oT CisilGa
Che Gazette of Gndia
A ATAU
, EXTRAORDINARY
co , wrt [avg 3—3q-wWus (ii)
‘ PART Il—Section 3—Sub-section (ii)
‘ wiftrere @ wentfgre
PUBLISHED BY AUTHORITY
42237700 (stiC“‘(«i‘«XaS éeeeR, TE, TT 7, DOLD 16,1934 ttst~—~tS
fora area (trea farart )
. ae fare, 7 war, 2012
a ( sere )
MIM, 2689(H).— a. wa ot aM Gt a & BaU A det Gua & akan
#R Reda Hodaa a ted & fav Na TNT SF aan HN Sadie WNT
& we & a aR & Seis SS oe aes ss (RS we oT es
. wer &) Hear it Hae. 2012 a cea Ra we 4, feats 20 Aes. 2012 F a aT
ania |
SoMa, sa saat HiOfataa, 1961 (1961 BT 43) Ft UAT 90 ENT Gacd Ueda aT
’ gait ard gy, het aR vacant fee edt S fee sec ae save Treloit & wet
7 suay Ha TA HArde 7H HAAN Fa SNS oy for a:-
a :
(i) STGea Telenion & Heese 1, 2, 3,4 0a 6 & fau Rede av 2013 -14 va Wadi feds au, 3k (ii) sofa Teta & Heese 5-H few 20 Fens, 2012 FI
i ~ oa
4251 GI/2012 . (1) Ni
' = re 76 a
4 .

. |
a) THE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—Sec. 3 ii)]
AAW aa Gait at at & aw F atet aurea & ofter He . oo
TA HOTTA at Meat & IT HRA FONT H WR oo
Soe WHT H Ha & see He Ht Balla art
«29 Garg, 1993 ot aE Rect F aemete (ce Seale A oe’ S ws 7
Seated) ara — au get ur oe & dae F Sek oee S oe we Wa ater SY ard & fay ART Trey at Ma a GT TORT GT WR
@ Fa aN H Umea oe st san
PR Tea BT a: | |
aqee1
| Fe wa S sae 10 (via) ders 2 8 5 weaa' Hen on we ai “10 wera’ Sen aen wee ene wfeenfta frat aT |
WV 2
Si 10 Saga" Gen wen We am weenie fer wT | .
HYLE 3
go ANH Awe 12 afeen) G teary 2 715 waa’ GST we ye arto Hf” de ae wer eR wienite fea aT | .
| | TYEE 4 |
Fa OW G aye 13 (Goats oe) a ow 2 4 15 fama’ den an we ot “10 vasa’ ten ae we ae werentta far are |
SY WN S ape 28 aT Pea as ae AA ot often os aaufaa fea ae es: a

"4
Co, (aT Tavs 3(41)) Oo aR HUT: ASTER . 3 _
| 7 | | ‘HPT - 280 ST,
1, Waaaert weal @ wars wert set Ea eat sera sear Ht ; aftrattrt oftat aed) at sree Set ot fe ge aR S Gadel at ay :
oe Baar wel ara we weita wera aera writs wifterl a ae ST TNy Ty Wee wor Ud fra & at S data stake ori S wares yan yas @ Waar oad ae @ far wt we S da & wet aw fh -
SAS SH SUIT AIT Fe Hae G oper wl 8 YT HT erway ay | ,
4 az 2 are wfeatita wet F | |
. 2, fat erent wea ene tears 1 @ stata oer at we fat Gar at .
aa wa} afakte arp S stale wa Get S wa & aS ae aTeT alk |
wa Fag VA aleaal sua wise Fara ak vara frre afte H at .
wae frat aren wi rors - 1 4 deft ae S dae 4 og oT Paka a oat
Pont + yee BY wet | Gaal Searel a ert By Ht UH Seat ToT Ee Te
OTS Gat St Fax wat & fey wary fea wa wed & we Ce Get a |
aR aeat & orp det We gee sated & faq way feo ao et ake |
. Sse Wes or wey wR Cs walt wt ofa aa ey | | :
3. feet Ht Reef Ft re 1 ak 2 & vosell or sel feet Urarert way we
Prafates afier sera vat er:
| (p) Ga aed gay Giant wer & orp Hk wereita wer & .
BC PL AMUAH GT oe ;
| (a) tet get (ret eae ger gaat afta wfeat .
wits @) at Vay SH VW Se sue sar Paaent mss F
arpa & stata aaa waa St wry Pere A ora sai z ; a
7) oO ao of Weng eT foes By aN ater |
wfcigpar et (nee wiser) |

[
“ a THE GAZETTE OF INDIA ; EXTRAORDINARY (Paxr HHSec. 3619)
-_ 4 - BS Aw GS arp 4 afe ft dftaant ws aw fet avert so wad wet & fay ate fea wren ¢ at que Waren we ate ety
GAG or ote ee & fay att Br Vas Set Te Saal of sya Se, |
WT WI Har ws Ra oO eo GT ea |
aera a at | feet area A arahiee after tem 3 at dhe & ati 2 1S
. Reeeg foret vt fare a vet dha a ae ah set ern fee aierant wa ara '
way FIT Wey He S AT Hed =F fH tet Gon 4 saa Hy aiaha a male | . |
5 fort Ht fet 4 tere 3b oadel ar aef Gae galoy Bat SI agi we WaT ae d far feet dart wa a aaa AAS fay we oT
| arom fés yaar fest do, aq facta ders, fat corel a feet et aaa A
SERS AT UT AGT G TT S sera galery fe ue feet ales G wae fed G
ta 8 1" |
WTS - 6
| | ‘BABS - 285 |
a ol ayet F Were
1, Gfaareprt weer was are at agqeh AH ys Tay HT aera Sh | we Wasa ayeee 1 HR 2 Ee viddfda Tal S | Sacred wet w waa word se aq
H aqMaT ot far TRI Tea ERI TI HY aaa = | | |
2 se awe F ae gad we "es ae" oT aed Sheeran Weal, sera
SS Vat Few sea writs wfseRal at sie A cong ag art ee oy fran SR HS Mtr Tea us Ss Gat ap Vas sist ee Bs aN
& wffea 7 et sera ary oma west fires fae cfaert we wa aot ar 8 dafira ara, sare ae-dg atk aah ara aaa Mart F |
3. wa fart dace we a We TI WT Tes ar S aad wadata etn & ah we feet afte ae ea sta sh Te Se oe Wes HP
& dala gaat aeyet Ht wa sat WHa da Ta wae ad HT Fa WI GF we mart & ate werk deel we S war wftetat ae act F
warararet eter fear aT | SH Wa Td ST VS GA WS aN a wT SG

DRT Tas 3(ii)] . TRG BU: FATITT 5
ot & wads sit aye & fay wales gad arp H oedet S ape aya fa :
WUT, ATAY for WoT BT TA FSX wor a wares cra at | DG
4 We ferett Sfterent wor or wore aay ae ara a foras ade A ag Te, me
SO Sry & siele, Fast aye a Ear we S fay Tan S was eT Fe ; a We WR oa a oa Wee S tes dort 3 aqde we gey dacent wr
& Gan wlsont aR TAT S Stra ae w ware Wiare He fern wr | ae |
Wey GT Wwe cd S Hee Fat orp S wad Sap ea Soy |
SUT AT fee Wa Te TA FR THT S wae aT st galt ae te vot aw wart fear ore & Waed ear weatieahra wer A gait wet Star B sera Ta aed ant 2a dar 8 fs Tas TGS tery on afar BI |
5, tre 3 atte 4 & uaa H ae ay Hh tes 3 gem 4 S WaT fee
Waar wer eR Star fear wa wre ear ga wer 4 fact ana din SF |

| ems Te ST Aaa VAS SH GV S GN TH US & orp H sorta fre |

Ga Ta B A ars Weasel TH ST art | sas aera tears 3 ae 4
% yar fae seared wee est eee feu av Wee ae a Te ee F .
aa | .

-. 6, fret darert wer F aod ad a aftr, aa aera wh H dae A
> amtae oH aa Te WI H Marea seat weraha Peat a wet ae |
| WET Fa see A Va OH zal s fear vet gar Giant wa F feet

aaa sea waraha fare B waa tet aad & fac et after a oo
AF PET HUA WaT PRAT PTA ATTA | |
7. wet Rome 3 ae 4 & ced feet deco we ae ate fey as qa aie werifeatea wor F date woes ad a say afterent wer 4 aga |
ae aie afta ae o cect feet at ara tefts woes oa aet Prafafesd 3
Sar A WATT BF ATT : | |
e) tee 3 8 oats ate 3 ame Fo vertfeafter wee ar ag
WIS Fa GT VE WAS St S sea vata & aie MS alee |
aN a9 2 ai Ga waa Ba Ue G art & aarta gaat agel te |
Tel Wha; evar | |
@ tad aat ad ae 4 erie swe |
aa fred dae F ag wer aot erp & cea gaat sae yaaa |
a PSS es a Ga Fo eT EI |
i a

ups? 692-2 |

‘i
|
6 THE GAZETTE OF INDIA : EXTRAORDINARY {Parr H—Sec. 3¢4}
— werifeerftecr ree or wart unftertt ga cea at gat ea S wary mnie
OT aeret aay Me ae A ws GS oe w vertfeaita we aT -_
aS Bl areas BY AT seer ST eT | |
8. feet wt fafa A ge ogee S vodel or af fart dae wa
Prafettad sera an] Hea Tet BVT :
os) «6Se Ufaent wer get a digeent wor & oral ak
Ware wT S sae vera ST ERAT ;
@) Se Ga aeT Gt she Ay (mse uf) S Arta se: |
7} Wea vert oe ae ger dda weg + Fae orp sea
THs Jar hb aata soa age sera Re, oh sh eT
a, & Mt waa Saat a a fears ; aye at aeS 23u |
oat or oR
1 STR way, fect A ase 4 fet Soar wee a Tae ata arp & widest oT ok ae oer sera aaa & Mafra Saai HT ory Ge G Ae
Way, we Te Sa WH ara fora aa et aeray AT I
2. fet dfraaert we oa frat ga oe S oe & fee oa aa aT ae wan rat al su ver & caer fea aa oT at Se SIR oT AY Vern VaST
FSI FASTA HST PST Waray FG GH aT |
3. fate warsit & ama, fiat aeafaa orrart aiefattat adi & sa awe
Hwa & seta ant |" | |
: | TTOS 7
Waa Sa aarant wos su wrdrara a ary Hee fay at ata atensit o TT
am & ay Fy aorta meat o fahas wo A up gay af afigiad wet |

; 4

- ~ [ST are 3(ii)] WA A UAT: ASTI 7 : :
sictete, GY ga are ar aftter ear etn ate cadt after at atte at aga 7

arm aie gar fr waa et : . |

(@) ond S aay ga aE S age eM Bi ade S ae aqadl vec ,

ata et aerar Ue are sree ay aret fet facia ad Fura oa H
(@) ofa Samet F, ca Gare S yg SF aT ante & ae aga a

Vecht wat ot seat TAS arg RAH ert aret fet facta ae 4 one
@) GIR sea 28 (YET HS Herve) G water & fay ga
Witaret & ary a St arta S
Res tar 4, gues fay fear miftied setermarat 4 gu Matte .
oy aera fey Fi : | .
mwesa, sodfseda A ad 2012 & we wre & 11 & fea Feds -
sash, Bed vd seew HTH A a-et aw usa A faeq fra aa
3k Bat ole water su A orarfire FB at feo F fkeaar # Rae deh we vert arr orem) |
Ra & ai FB | at Ay .
(SEH STH) | 7
| ; Tet (rredta aifex cranes) :
| — Ready . wea et aes
; - (aftqert a. sonmi2rA a. 503/6/2009- aS]

, &, wafer, aye aaa |
| - po * . we - a 7 : i |
a = f. Sc
. a ‘ ‘ « . bn ‘ . . im ‘ _ : i

ae
8g THE GAZETTE OF INDIA : EXTRAORDINARY [Parr U—Sec. 3(ii)) i
_ MINISTRY OF FINANCE |
(Department of Revenue) .
. NOTIFICATION | .
New Delhi, the 7th November, 2012 Lo. t*
. (INCOME-TAX)
$0. 2689(E)— Whereas the annexed Protocol amending the Agreement between the
| . Government of the Republic of India and the Government of the Republic of
Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereinafter referred to as “Protocol’)
signed on the 11" day of April, 2012 shall enter into force on the 20" day of July,
2012, being the date of the later of the notifications after completion of the
| procedures as required by the faws of the respective countries for the entry into force of the Protocol, in accordance with Article 7 of the said Protocol.
Now, therefore, in exercise of the powers conferred by section 90 of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the Protocol annexed hereto shail be given effect to in the Union of india in accordance with Article 7 of the said Protocol as namely:-
(i) in respect of Articles 1, 2, 3, 4 and 6 of the said Protocol for Financial Year
. 2013-2014 and subsequent financial years; and
| (ii) in respect of Article 5 of the said Protocol from the 20" day of July, 2012.
Annexure
| | PROTOCOL | -
AMENDING THE AGREEMENT BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDIA
7 AND
THE GOVERNMENT OF THE REPUBLIC OF UZBEKISTAN |
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND THE PREVENTION OF FISCAL EVASION WITH
RESPECT TO TAXES ON INCOME AND ON CAPITAL

-_ [ArT —eare 3(ii)] UT HUTT : HII 9 ‘
The Government of the Republic of india and the Government of the Republic of , 7
Uzbekistan, -

. Desiring to amend the Agreement between the Government of the Republic of India -
and the Government of the Republic of Uzbekistan for the avoidance of double a taxation and the prevention of fiscal evasion with respect to taxes on income and on .
capital signed at New Delhi on the 29" day of July 1993 (in this Protocol referred to as “the Agreement’), |

Have agreed as fotlows: Oo |

; , Article 1
In paragraph 2 of Article 10(Dividends) of the Agreement, the number and words “15
per cent” shall substituted by the number and words “10 per cent’.

| Article 2 7 ee
In paragraph 2 of Article 11(Interest) of the Agreement, the number and words “15
per cent” shall substituted by the number and words “10 per cent’.
Article 3
In paragraph 2 of Article 12(Royalties) of the Agreement, the number and words “15
per cent” shall substituted by the number and words “10 per cent”. vo
. Article 4 |
in paragraph 2 of Article 13(Technical Fees) of the Agreement, the number and > —
words “15 per cent” shall substituted by the number and words “10 per cent”. .
. Article § -
The Agreement is amended by omitting Article 28 and substituting: oo
“Article 28
EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information {including documents and certified copies thereof) as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local .
authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.
2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the 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,
426) 412-3 | ee

ee i

10 THE GAZETTE OF INDIA : EXTRAORDINARY — [Paer HH—See. 3(ii)]
the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons _
or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 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 authorizes such use. .
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

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

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

4. If information is requested by a Contracting State in accordance with this

Article, the other Contracting State shail use its information gathering measures to

obtain the requested information, even though that other State may not need such

information for its own tax purposes. The obligation contained in the preceding

sentence is subject ta 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.

5. in no case shait the provisions of paragraph 3 be construed to permit a

Contracting State to decline to supply information solely because the information is

held by a bank, other financial institution, nominee or person acting in an agency or a

fiduciary capacity or because it relates to ownership interests in a person.”

Article 6

The Agreement is amended by inserting: | oo

re “Asticle 28A -_
oo ASSISTANCE IN THE COLLECTION OF TAXES |

1. The Contracting States shall lend assistance to each other in the collection of

revenue claims. This assistance is not restricted by Articles 1 and 2. The competent

authorities of the Contracting States may by mutual agreement settle the mode of

application of this Articte. .

la
[WH 11S 3(ii)) ORG BUTT : SAUNT It :
2. The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting
States, insofar as the taxation thereunder is not contrary to this Agreement or any a other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.
3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that
_ $tate, 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 authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State.
4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to
. * prevent its collection.
5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shail not, in that
State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4
shalf not, in that State, have any priority applicable to that revenue claim under the taws 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 las! Gl2-3

1 "
BR THE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—Sec. 3(i)] .
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 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 shail the provisions of this Article be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

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

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

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

Article 28B
LIMITATION OF BENEFITS
1. The provisions of this Agreement shall in no case prevent a Contracting State from the application of the provisions of its domestic law and measures concerning tax avoidance or evasion, whether or not described as such.
2. A resident of a Contracting State shall not be entitled to the benefits of this
Agreement if its affairs were arranged in such a manner as if it was the main purpose or one of the main purposes to take the benefits of this Agreement.
3. The case of legal entities not having bonafide business activities shall be covered by the provisions of this Article.”
_ Article 7
-- ENTRY INTO FORCE

The Contracting States shall notify each other in writing through diplomatic channel of the completion of their domestic requirements for the entry into force of this Protocol. The Protocol, which shall form an integral part of the Agreement, shall enter into force on the date of the last notification, and thereupon shalt have effect:

(7 11—Sre 3(ii)] AT Al USA: SATIN 13
ee a eer nee eee a ae . |
(a) in the case of India, in respect of income derived in any fiscal year beginning on or after 1 April next following the date on which the Agreement enters into =
force; :
(b) in the case of Uzbekistan, in respect of income derived in any year beginning . ; on or after 1 January next following the date on which the Agreement enters into force; - .
(c) for the purposes of Article 28 (Exchange of Information) of the Agreement, from the date of entry into force of this Protocol.
IN WITNESS WHEREOF the undersigned, duly authorised, have signed this
Protocol.
DONE in duplicate at Tashkent, Uzbekistan this eleventh day of April, 2012, in the
English, Hindi and Uzbek languages, all texts equally authentic, the English text to be the operative one in case of any doubt.
FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF
THE REPUBLIC OF INDIA THE REPUBLIC OF UZBEKISTAN
~ _ > (LAXMAN DAS) ( PARPIEV BOTIR RAKHMATOVICH)
CHAIRMAN . CHAIRMAN
CENTRAL BOARD OF DIRECT TAXES STATE TAX COMMITTEE
MINISTRY OF FINANCE MINISTRY OF FINANCE |
| : ° {Notification No. 49/2012/F. No. 503/6/2009-FTD-Iij .
| | K. RAMALINGAM, Jt. Secy. |
Printed by the Manas oo Comteler of Publications, Deh 110054. _— -
ns : _ |

Y
.
*
P - -
.