Notification: 29 Date of Issue: 12/4/2013

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MINISTRY OF FINANCE
(Department of Revenue)
. NOTIFICATION .
New Delhi, the 12th April, 2013
(INCOME TAX)

S.O. 951(E).—Whereas the annexed Second Protocol amending the Agreement between the
Government of the Republic of India and the Government of the United Arab Emirates 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 16"day of April, 2012 shall enter into force on the 12" day of March, 2013, being the date of the later of the notifications after completion of the procedures as required by the laws of the respective countries for the entry into force of theProtocol, in accordance with Article 2 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 shall be given effect to in the Union of india with effect from the 12"day of March, 2013.

[Notification No.29/2013/F.No.503/5/2004-FTD-I1]
K. RAMALINGAM, Jt. Secy.
SECOND PROTOCOL
AMENDING THE AGREEMENT BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDIA .
AND

THE GOVERNMENT OF THE UNITED ARAB EMIRATES
. 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 the United Arab Emirates

4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Desiring to amend the Agreement between the Government of the Republic of Intia and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at New Delhi on the 29" April, 1992 as amended by the
Protocol signed on 26" March, 2007 between the Government of the Republic of India and the Government of
United Arab Emirates (in this Protocol referred to as “the Agreement’), -
Article 1
The Agreement is amended by omitting Article 28 and substituting:
“Article 28
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerming 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 there under is not contrary to the Agreement.
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 coliection of, the enforcement or prosecution in respect of, the determination of appeais 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.
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 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 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.
5. In no case shall 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 2
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 shail have effect 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 Abu Dhabi, United Arab Emirates this 16" day of April, 2012, in the Hindi, Arabic and English 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 UNITED ARAB EMIRATES
(M. K. LOKESH) (MUSABAH MOHAMED ALSUWAIDI) .
AMBASSADOR OF INDIA TO UAE ASSISTANT UNDER SECRETARY
FOR SUPPORT SERVICES
— "Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Dethi-110054.