Notification: 63 Date of Issue: 14/8/2013

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4 THE GAZETTE OF INDIA : EXTRAORDINARY [Part See. 341)
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6 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Hl Sec, 3(i1)|
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MINISTRY OF FINANCE a (Department of Revenue)
NOTIFICATION 7
. New Delhi, the 14th August, 2013 '
(INCOME TAX)
0. 2459(E).— Whereas a Protocol (hereinafter referred to as the said Protocol) amending the convention between the Government of the Republic of India and the Government of the Kingdom of Sweden for the avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to taxes on Income and on Capital, which was signed at
New Delhi on the 24" June, 1997, was signed on the 7" February, 2013 in Stockholm ;
And whereas, the date of entry into force of the said Protocol is the 16" day of
August, 2013, being the thirtieth day after the receipt of the later of the notifications of the completion of the procedures required by the respective laws for the entry into force of this Protocol, in accordance with Paragraph 2 of Article 3 of the said Protocol ; .
And whereas, Paragraph 2 of Article 3 of the said Protocol provides that the
Amending Protocol shall enter into force on the thirtieth day after the receipt of the later of the notifications and shall thereupon have effect forthwith ;
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 said Protocol, as set out in the Annexure hereto, shall be given effect to in the
Union of India with effect from the 16" August, 2013. 7
[Notification No. 63/2013/- No. 505/02/1981-FTD-I] =
AKHILESH RANJAN, Jt. Secy. |
;
\. vA
r ce a rs eee a
| . ; . .
Lh ; _ Do o f . - : .

8 THE GAZETTE OF INDIA ;: EXTRAORDINARY [Part Il Suc, 3(i)|
PROTOCOL AMENDING THE CONVENTION BETWEEN THE
GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT
OF THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE
TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT |
TO TAXES ON INCOME AND ON CAPITAL, WHICH WAS SIGNED AT NEW
DELHI ON 24 JUNE 1997.
The Government of the Republic of India and the Government of the Kingdom of Sweden:
Desiring to conclude a Protocol (hereinafter referred to as “Amending
Protocol”) to amend the Convention between the Government of the Republic .
of India and the Government of the Kingdom of Sweden for the Avoidance of .
Double Taxation and the Prevention of Fiscal] Evasion with respect to Taxes on Income and on Capital, which was Signed at New Delhi on 24" June, 1997
and which entered into force on 25" December, 1997 (hereinafter referred to °
as “the Convention”):
Have agreed as follows:
ARTICLE 4
Article 27 (Exchange of Information) of the Convention shall be deleted and }
replaced by the following Article:
“Article 27 |
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such \
information (including documents or certified copies of the documents) as . |
is foreseeably relevant for carrying out the provisions of this Convention a |
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 Convention. The exchange of information is not restricted by Articles 4 and 2,

eR CUEERICION Gd Al UTA : SAR 9 ‘
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, 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 authorises such use. ;
3. In no case shall the provisions of paragraphs 4 and 2 be construed so as to impose on a Contracting State the obligation: oe 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 normat 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, OF
information the disclosure of which would be contrary to public policy |
(ordre public).
v
S 4. if information is requested by a Contracting State in accordance with
¥ this Article, the other Contracting State shall use its information
P= gathering measures to obtain the requested information, even though
4 that other State may not need such information for its own tax ; purposes. The obligation contained in the preceding sentence is subjech ‘
a : ; . ;

10 THE GAZETTE OF INDIA - EXTRAORDINARY Puce IE Sie. 344i)
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
The following new Paragraph shall be added to the Protocol to the Convention after the Paragraph titled “ With reference fo Article 25.” |
“With reference to Article 27:

1. A Contracting State may allow representatives of the competent authority of the other Contracting State to enter the territory of the first-mentioned
Contracting State to interview individuais and examine records with the written consent of the persons concerned. The competent authority of the second-
mentioned Contracting State shail notify the competent authority of the first-
mentioned Contracting State of the time and place of the meeting with the individuals concerned.

2. At the request of the competent authority of one Contracting State, the |

competent authority of the other Contracting State may allow representatives

of the competent authority of the first-mentioned Contracting State to be .

present at the appropriate part of a tax examination in the second-mentioned . .

Contracting State.

3. If the request referred to in paragraph 2 is acceded to, the competent | |

authority of the Contracting State conducting the examination Shall, assoonas -

possible, notify the competent authority of the other Contracting State about

the time and place of the examination, the authority or official! designated to | :

| aT I TPS 3 (ii) } Ue Hl UST + SATA
renee a ——
carry out the examination and the procedures and conditions required by the first-mentioned Contracting State for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Contracting State conducting the examination.”
ARTICLE 3
1. Each of the Contracting States shall notify the other, in writing, of the completion of the procedures required by its law for the entry into force of this
Amending Protocol.
2. This Amending Protocol shall enter into force on the thirtieth day after the receipt of the later of these notifications and thereupon have effect forthwith.
3. This Amending Protocol shall remain in effect as long as the Convention remains in effect.
In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Amending Protocol.
Feb, .
Done in duplicate at Stockholm this 7" day of ,2013 in the Hindi, Swedish and
English languages, all texts being equally authentic. In case of divergence |
between the texts, the English text shall be the operative one.
_ For the Government of the For the G¢gvernment of the |
Republic of India: Kingt eden:
c\ :
(Smt. Banashri Bose Harrison) ir. Ander$ Borg
Indian Ambassador to Sweden Minister of Financ |
a
Printed by the Manager. Government of India Press, Ring Road, Mayapuri, New Delhi-1 10064 |
and Published by the Controller of Publications, Dethi-110054.