Notification: 7 Date of Issue: 29/1/2013

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 Do not quote from this page.

wet Ao Bo WeHto-33004/99 Ss SA. REGD. NO. D. L.-3300499
| ) Ey me a
. 7. Vista
Che Gazette of Indi
}
EXTRAORDINARY —
aM Nave 3—Fa-Ae (ii)
‘PART I—Section 3—Sub-section (ii)
| wifteare @ wanfera a |
PUBLISHED BY AUTHORITY
a 262} ae facet, aera, ara 29, 2013/8TE 9, 1924. :
No, 262} NEW DELHI, TUESDAY, JANUARY 29, 2013/MAGHA 9, 1934
. . ( trates fers ) ; |
ag frost, 29 ara, 2013 , :
( Saat ) | .
BIN, 2643). safe a TN He H dae A eet HIM S vitor sik fadta anaes wt daar S fore area
TOT BY TR Te Acta Ht ATH w Shs WaT HM (FoR TE ‘TA Uy’ S BIA gafta fara we) Ft 9 A, 2012
wal wementa fRen WN UT, AE 26 Pea, 2012 8 wee BT Vt saa St A UU H HP 30 S aM Ya HM Ht AM] HTH
@ fag datea taf S arpa S sro Ten svifera wane wt YO eel S ae afugqeiat Fa aa afeqan sa areti
. vate, sa srr aiff, 1961 (1961 BT 43) St MrT 90 SIO VAT VRTaT a WaT AL HU, BR ACHR UNE
Free aut t fi yan Ber Sera sat HUH Ath say aa we Y yaa St A UU Ss syede JO B aA | iter, 2013
a ay Bi
[ af A. 07/2013. BL $06/123/84-F4. H.R. -11)
PLS 206/123/04 TSU)
a. wafer, aaa Ufaa
Ra Ut Si BG Wale W elet wars @ after sity wera aaa & trans w few aa Fores BY ae sie wader et aT .
@ we aur . |
are Tees wat Ue ak elfen wt ATEN aa TR BY S ae FY chet Soe S ten at Tae Aaa wT
tar & fora eat eit @ ata anf cea wt ware SF at ofe 8 us a fers wel a eH A, FTA VET ET :
aBSE- 1 ;
Uhtafer waiter
We BO st SaReral Te My Ben Mt ataernrd wal FB fed cH aren ai & Frarh F 1
410 GI/2033 |

2 THE GAZETTE OF INDIA : EXTRAORDINARY {Part 1l—Sec. 3(ii))
~ SERS - 2
ataiad Fo
1. FR GIN Set HT OT AL SET ST Wah Alaarard WHY AYar FA Wares SU-
WATT HAT Savers OTHE ar FT H BT OT oe STAB, UTe A ay fore st
War A OMe SNe |
2. Aha HA HAA Hrs & Acai WT aN aa BH BT Hla AT away Tray HT
. a wo F are amet, fae wet Haar area Beate & Hacer A oe afRorst wy
| SaTe ore ae & ATA-ary Saat ANT Har ew ay aaa sor aareheat Ay aH
THA UY ared Ter HY Br TAY afar & |
3. a adalat AT ST SH INN ® fava = :
| ° (6) NaH, aan BN SSW oe aren HIS HRM ; (fad san ae andia ay’ Heal TTI;
; (St) Hea H :
(i) wsrant ait (ii) Wetferan greeny:
(THe SHH NE "AANA FL” HET GVA ):
ae 4. Oe SIN fret Hi Mae HAA ware Ba & Bae HT TT al ay] eran st
SU IN OY Seen Faw ala Hr anra Te aa at & sifaite waar sas
Sana ON ane Sree | Afrerant ues & waa wert sad-3ma arora age A fae ae faegt sh aecaget oftacat & mt F vs-aer a aifrafaa Hey
HIBS -3
Bray VLATITT
; 4. a HIN & Waist & fae Hd aw aan F Hewat waa a el:
() "ANA" aa S Ha & - ANG BW UsUsA aU SAA FAH WsT
ears Way Ta Sees HAT a arqaiseira ats HW as sh Hea Hai ats enfara F
_ fad aaah area Waa ue ala aaa afta ads Hea & HAR
aren. dare B:
(@) "Rear ve H Hwa t — HARA aa a wowess, Aaa
RH SA UST AT aU Ae Vet Sa H Basde aM Hay aM ws at w

(WT NaS 3) RT SI UIT : AHTURT . 3
7 SK agen aa Ada & Ta Ter aa MH shen & wt ae as ona a
. e ai 0a fat aa a wag ac an aware Ge aeaftar & weet F
sata A Reda ae F Ha HS Ae w ea F aise ar fen men & awa see ae arattse far or aac * Bras sot aca a opica Haat & aeder ae sca & welt Waa caeT .
HVS HAM AMY es 2 We AS Asha & HAA fase F: _
(7) “wan afderearet Wee" aa eee Afaareney TT ugh: ar at
Has Ar HATA ANA WORISA erat AAT F F; :
| (a) vcafter ue at ang cafe, até aeucth, corat arats Gama atk
- ate Wh gee ae nite F fad Tara aaarenh Teal A we aa areal
, aed UH ATI SHS Ale He B:
| (S.) “raat ce S mrs the aa rare arerar Gett Sar aera B
fore wy walotat a fore we ferariAer fray & Ha F Ala Sar F; |
(a) "Wa afaarert use a soar aan aE Wider Use aT soa
Get & aerel: Ch Brera Tse & Poet frat ar aenferr Hy saa TU TAT
Afeerantt Wsa o fers fra aR wariec ars saa MTS; SO
_ (<3) "Heer aT oe tet - Pet eee ToT & STH
Ont Uae Bs seas Hua agar, ras se Eafe a od ere 3revar
MAA Hert GAT Arar Tam a arett os Arr et TATA SATA Bi; , -
| (St) "eeraT Urea” Te ear arfsrorer & : - Bee : ‘
(i) ARH waa a : a aaa, AA eT AE SET |
(ii) Faen & ae aA, a a arrar saat wide
Wiatary, , (et) “after ae ar ae 7
(i) | fr afer wer & ufgact sear arertee aT
Hey Ao BS CARY, TAT
| (i) BYE fate cafen, srafrerfter arzar seen, Pt aaah Rat fort aftreranrgt st H VM area B ove ect

4 | * THE GAZETTE OF INDIA: EXTRAORDINARY (Parr 1--Sec. 34ii))
ay rane rer a aaah Bt arte ae ampere smecie grea aera ax i
HM uxeq saat ais Oh Tar ofa ret SA Git Set nat dh May A fase aor
Ol yen & Bau at oye ers Fre AE HUT AT] Ske F HAT By Sa at & Ady FH
TANT TT HYSS UM BHA Hr frais art z; .
©) Se WU} arent “ferro ue aet-ael ae aren tare:
— @ Web gaa: ota & yaa fea or ae aa aren facia
| . | | (i) We & aaa A: ara Hitters, 1967 A UT 20 |
go aetam Rat sRaent assent Pat wrrse eu boada ad!
. %, fee og an ot saat often aef Gan et aN aa ah Haat A aewen fa 4 |
Aa ae ag ah een at se Fort at & casa sa Toe & sa ot A -_
. > wea agqet a xa tart ia waaay eat wes we
7 Ware at aret & seis sa oe a fear an arth at wee aT 7
| _. Blept & seta Fa Ge at feu ae eh Oy nent eT ae an errr ° rr
PRE 2 ae HPRER- 4 ee
4 geese as water «var dfterantt wee an Bare og & afta & - -
_ - wits of Sar cafe fare oy se Teer & ay area & siete See array, ae,
- “garter earet araer Sat repre Hr Peay ea AAS B ARl VT aL Hareyy BT Aaa & a
. SR Re wae & aidieraa sera Tee ret war & seria Raitt aE ; ferenrer aft entrer & | ararft, gage at ars Cer cafes enister set B fora ot 3a
. WaaAraddasaaes setae anramMAPATT!
- 2 : “2. sret tera 1 & sade & anor até cafe att a afrcrantt Use aT ;
: @) 3a daa se Ver an Part aren HEM Hei a UH Sah Bare- a -
Oo HE Sree et, aie Ta Aleit S Ararat Usa H Brg Kareft frara- t
We sey a, a ae Haat 3a Tea Hf VE fra Aa ae,
; al Gey) ; CO a _

(WaT 3(ii) J . OA 1 WHT; ASTIN 5 .
ST BHA SF HAT Ae seer seit TH aS fave st wsy a arg
Tarh Rara-aR same ae Bt, at ae HI SA Toa a Pare |
HVAT SUA FAA TK HAA LEAT BY;
|
(1) ale ae Hacer Ahett St Tsai J Lear Vt 3earan Sarat B foreh aft sz
H ae Tel el, alae Haat 3a Uses aT far Aran oe faa
Tews, (GH) aie ae arett Sf Toa ar aise & arsar Sarat S feveh ar sh aibes aet |
& att aac User & cert oeart uate weale ant sa :
ORT HT MANU KT er Var HY |
3. ret tera 1 & sudut a anor Reet cate & Bret ats cath dat
BARA Wout ar eras Si, Tet Ig Set Tess ar fara Arar sean fSraat Saar
Waray attr Sarat Rye Fe | Be Se Usa ar erator at Ppa st Hava et area |
See Tardy caer Sarat fEara F at Bidar Teal a sara olen ocoa :
BEA BSA Weal HT SAMA He BW Wars wet] |
IAAT - 5 | : |
. Sart eee. oe |
1. SF aR & Waray "SUH Bea" Ur HBR AI Ae fear FAT
arbiter &, Pareen STAT Pave Sea ar HVA AHYCA: HAA HAE: ToT SAT BL
2. reurdy weary ve H fawn Aras wie sey :
(@) wae ar as eae: |
(a) ars aan, a |
(a) arg wratere: SS !
(3) ars Baa, . |
(5) as orien, |
(a) ars facil arm; ' |
(os) Para cars @ siete at arogee ait age & Fre AST | vo aiterd ata aar a; |

. 6 , = THE GAZETTE OF INDIA : EXTRAORDINARY me ~. Parr H—Sec. 3(ii)]
=). BAS on, armaet arerar gree Fane ae el, aTeA, ara aera ey apg earet, der aren tke ar gail, wart stare orpeter area
- _ 3. (&) ahs maa-earer sree Prater ard aera ata ORatsar aera a see Mater Case areperat wr aah va curt eeaoa Are swe ae ta ts See, Oats ater HAT at arerer A Hiren eH Ha aw Tad Teta
RS ; S — (@)) OS Wasa &F Sore Ph SH TT ane Te HAeirat aravar 2
. Mea WH Rar AAT er %, Wed Hel ae w He Haag se PA WH
— arto (set svar dee ofan Bq) feet 12 areter AY wa a eee
2. 90 Ret hr arfafer sera sraftrat & few ant wa EP
4 ge septa oe dad amet & ea eh dee wa
_ freee aor Mae Tel AAS ATM 2 ka Wet .
Lo ee iA a LW Re 8% : vt ae ‘oe .
| @.) Fare fae ania Naa Bera TAR & Pat Hea Hriaveny Tr ae wart & fer OER Ay ART Ra AT TELS AT,
@ aethrare Gm) a) ae a safe dae Peek orden a a | Sata & fae coaare & fer ARs cules Hl TE-Tad WT,

[31 eave 3(i)) ART UST: STRAT 7
) aed fir sa seta & uRorareawa arree & Afer Fare
Waa aretepeny Pee weap a Aersa VAST eAT Bi
5. tran 1 aie 2 & sudet & ete ev aft, et feet cada taaa & Pera
Use B Hea WS Cafes ra wy thrars 7 ay] etal A, TH Adarand usa FH |
qar afaareandt Usa w fart sa HY HT A BY HT Te a, at 5a san HTS
aapaa aw aay A, ot ag cafes aH san & fac a %, wuatieata |
tfrarartht wer a va Rare Peo HT ta ast eae seen, ae te cae |
ay:-
(h) Sa san & ae A358 Tod a Biaae Bee ae aT AEN we ey |
IR ae Wada Fa UH Br Wee AY HXaT Bl, Se aH fs ka cafes at afafatiat tras 4 & sfeaftat orinenct aes aiise a a, Bran ae fat faitaa ara Sarat S Wart eat sre at 3a ad & é 3a throes & scat & aia antanr & ga faRea Rarer
Bl UH SUA ASAT Sel TANI; HAT |
(a) se tar arg oer ora at @, fer ae seed Weahicaerd THT
A Areg HAM WOI-aAE_H! aT lS Tes THT él faa A ag saa aA
. x a Are HN coa-aeqat HH afta wa F Relat acer @, aa |
|
(1) Fe CUA Usa A ET aq S Asa says Qi ea a 3a SaaS aT |
& araerer aTSt wa Bea et | | | lh
6 Far angeds & aad sanitt & wd ge at Pooh aera Gas al dren Saat at Yardtan & arard at Bisa, ERY viftcrorh Use a SUNN Peas
Peet tet rads efraa are Pret vale, ra uz thrare 7 ay sar ef, & Ber
: fend Gay cater a artarar B set fret aitherat er dren aXe Bt |
- 7. fret Saat om Pret Scrat usr Ss are se anor ars Sarah Seat an Stet aéh wre sre Re ae Se ERT Tse S Kosh Cara, BaD Saher Wie
Hug taeda trae arer fea Hea vate & areas S ava ara &, gTerch fa RT

cas ee 8 | - THE GAZETTE OF INDIA : EXTRAORDINARY [Pact Sec. (1)
ete] OT eats area aartan an arrat ara Br BT TE GE | EY, Sea OS Pepa Tate ‘\
ais fece < . tRtenara qple: aren arene opte: 3a saat & at & Rov ora at ate seh |

ODE RES. epi aan uate a drt sat afoisze ae Redrr adet a a ad ag set & grrr cong act & ot sent fret eet Foot eas saat & ata cet f cv ty: wang ag etch, at ae se Rafa at ge cram & arftrora & aientar ears Brae
Sep Saf anteatrergremem ea

fl 8 aang anzuet, ait wen afereth rae A rare &, Reet teh area at ep Seer eh rere 8 areran Sth 3 at cee F (ane eh ear Peas SaTCTAA |

|e J ser geean arene act & at Aer oe ase BB 3a Atett eofaat at a Pret ae = 3. ote, y aes . Te Weate B 3s . os

fo. 1. Up aftarert tse & fret art ar gar afaarent wea a fea era

Cag, IRAE gpfin graven aereBr ore sere afer) B MT HT aR Tse a ae TT
ooh _ sata Seer HY 2, Grad Prandia aula feat | sa oe B, frat of sro FH,

Cl Sha ct a enftrer ht. great aaoit & xoerea & soa aaah, Bit ate neh a a
CORP 0 ss uaquer atte soe, tet after, Bar oe aeasult dati grate anaar & udu
Oe OV aay ata eh, arene erat at att a aftieare atk witrar sen, atat ae are
OR pps aereatt a aieet a fae sree ater & wider & usw eT
Og, tren 1 a esr, arerer RORY a caer soci, 53h Peer oe 2 arena a a Bards faath area weney Ss rater B Sat eA ara aire oe ATL AH I oo

(Mt ere 3(ii)] A UTA; AAMT
4. Oras 1 aie 3h Suey, fae san a aaa aeate F wa Ha Wl aa
Taar Aer Sars a feroqes & for ua Hae Beata S Oe Hy aT sf aH], err .
HSS - 7 |
BNI A oe |
1. ar aiferevertt aoe oy Pel seh orator baer aah Tee a A TAT
SUT Ha eH RG ae Se SRN Bara Tow A feat Pedy ear aeeT
ACTA S FA Usy F ONAN Tet HAT St | le er Sa Sade aie S HIN
HCN et ay Sa STH HAT OT SX Ted FH HT aaa a Aaa F, Kreg saa oat & sere Saat ster ag St HC AAT at Se SIH SENT BL MTT EU Ara STAY
( :
2. Tas 3 sua & acts Wed EL, Sel Ua ACTA TSA HT HS STAT |
Aer Bidarant wea a flac fred Rael Peas & AAR S GNA ATaT Ey, aet Wet Bidar Tet A ea CIN AMT HOT ET ase, FAT are sreat fortes tier AY Aataea aa ert aa wa Barat wm sae fAadl-qedt
URRaat Ft va art at sae Prord-qad arlene F oe eT Hs HoT HT
Read SIa BT SIN A Sa STA H WA Pola: TAA BT A GNA Hie & foray AS
Ua Sard BEATA F | |
3. eee Tare Aeaoa & oral wh raigor Het A Sa UST ha Arp
Soda & sepa He see Marat & seather Set Wet Ay mete Ar step at sesh, HY Sa ard Beane & Wasnt wed Pre ora =, fat sa Ta wag
TY PAB Cs ATATA Tater AT st fart ¥, et St a Sa Tea A Powe ae tf, wet Tart Seas eu & yaar Hera fae ae Mt | ant, Baek Fea an Vital & day a saa & purest Hralay aH Haar Sees Ket zea Hrateat
| a det waar seu aftent & ater & aad A Tafecat, Grat aan gat ate Fr
HeS HeraPra a aa A aa Hatters og a, Pronita fare wars a few
| UAT water & Ae Hea da SoH H AAS a GBA, Ah PEAT Hi SUT
few me Get AT carat & wo at (areata cae A ufagfe B Fret) aie arg ef, atx
Her Hr TS SF a Sah Ta A Cahanectc Sr sreaqatia et Ai sere | SAY THT Ta
410 Gi/13-—2

to THE GAZETTE OF INDIA : EXTRAORDINARY {Part H—Sec. 3(ii)]
Saat HEAT ao aret ar Mar ak A sa Ha a Rare H ae en area
| oY cured Pega INI Soa OF Vue arate Hy astuer sees Pat sees Hraerat wr OSM Hea HoT afta a wary a aaa F Tafecal, Frat sear seat ave Fr
HET Hara & Bo H aya Pronk Aero Varsit seven walter a Fare avatterer om ea a sua fady des san & AHA H Bea Sam Hua saw fad How
HATA & HATTA WH HT SUT (AV MT Ger OF east H BO H Areal cay ey feral Se Feat cara) WRT wana i aS et I
| 4. Sel ve afta tor A saa & Ha ae aH Seen Aer amit FA
. COTS OF SUL OT Cen FUT HEAT BY Sted aT oar aor FeUi ToT sey BY wa
Gl, Tet Caray 2 Hr Hrsg st Tar Fa SACI Wess F Wats UHstet Tater A HT
Urq oH a AUR Het S ofa ae are, Tay, wettest W ere ses
| ay Fait Vet erat fen Seren Ufo Se seqedse HF fatter Rraiat & HeapRe eT |
| 5. IS ora chaer FH HOT B feet Kaa AEA eH KAT AGT Are STAT Fes
| SA SUA HEAT of STH FH Fore Are HAA T-TEST TAYE |
6. att terament a ratarerre worry sieereer ds amreor ae arait at aa aren
| arutgant seh wate & Arete Rear Sar wean, srel aa Rew Seas Reo ats sha
TOT Ware HT ave Be
7. set aet a ara & tet ae enfaa act & fo sa aN & HT
weedeat a arent & Perera Poren aan &, agi sa qed & sadu we seqede
| Soayt S water vet eter |
| HIE - 8
| aerate va ary oaea
| 1. var iftarentt wow a Prat soar arr area ware Ft aera
| HAA ATPAve Be eer B Te Slat Aer TAT Sears SAY TST Ft ATT eH |
20 «8S Hee & tions xawreia sana A seat aera agar a weet A urca aret an arcud tua 1 A aftia saa are
| waa Hea aga & Aft, aera wcewicat aera arewt aR A ae

(08 1t—BS 3(ii)) AG Hl WHIT : STEIN ale |
a eee
, | - ORaget B urea ora & %, fora anita é : . a | |
a cs) gat saat At ate & te after & re Rac A Pe, atk 3
| (@) a okage F ceme woe weag fed ateam 8 |
MAMAS eM HUT ayaa at Pawar
3 - 3 toms 1 & afta dare ger & feet son & ant ot 7
_ FATE Wels A HAHA HAN ayaa & warsa Aa A wae
MM WHR H WaPT, Haare Hea See fewest ay aat (rast Hea &
. Ufraget oF Fre aatat, TAT ST HET SoERT eiata SF) A Oe F at Taarat
SST aaa a sanrsdrs wares & HH HAT saa weer e Hare ;
Ba AfaarHret WHT aH Hears eer sea sep fey Ca Heat wr sea Hat aT )
Sacra Usd & Hata a fase, Se ——
: 4. a yqede & wales & Re aeaurs aaa 4 wee area
NEMA A Weare A ANY Aae frdet wx cara ar VS Heraa HAM AANA
WONT HMA AH BAST SET Ale a Ca CATA aI Fer SAH ieee i
. SHS AN HeypeSS 11H sada MI aaa H HAG F ay ae AT |
steamer 1 2 sucier Pratt qa at smfarth, fare aia ae areren Pref |
| HAT Tearerel Vata H wire arate a Tey ett bt | .
| 2. neers
. (B) Wer Uftarand Usa Hi Hs Saar SAT Alaa Was FH fv Seay —
& sreier, Feretroy aera Cok A Meare: Sea ITAA: APT AaB;
. - waa -'o oe 7 : .
- , : . \ ‘
(@) a@ et cafe, ww afaarat ts & fret saa aie sar afar
Ter & fet saa & gay, feraaor Azar Goi A Wests: Hea
MATa: HTT aa F:
. _ } f ,
\ . : ; / ‘ ‘ -
_ ; =

THE GAZETTE OF INDIA : EXTRAORDINARY [Paxr H-—Sec. 3(ii))
} atte aheit HB fare ott sareer Ft ale Sastt & dra sate anise ster 7
| faetrer Gaul a oer eet Tah sear aes sieht E sit Ser otelf B. reat F, at Tada
Surat as rer Tat erat att Ye eas st cara At Set erelh ae aves eter A FEarhet A Bar
Saat A A UH SOA A TA KIT Sie, fore Set Meth a HOT SH TEA OT eel BVT,
| ott & rat Sar Sere a ost Ht enfarer fee or weap Se Set WL AQAIT OT STAT SIT
ae |
2. «eT ae Haaren Wes 3a Tew & Pel san F ast A Sa aTat at aisaide aren & HR AGN ax aaa & Bra ox ger Hera T8T d fee
| BUH WT Se aRt Use A aT aaa aM & it Saat aieatera fee ae arat ka arn & ot weralioaarct Wase & soa at Set Pear A wre Ee ele ale ala Seat 8
| ara ang mS od 5a ae A Set St Fada saat & dre aang 7S etch, aa ae
BERT WS Sat OTA OL Saat OaTiees ae AT TAY ah AT Valea Aas BLATT
| Het Ie AAU Vesa sa Taina St afta Ba | Fa WHER & waalore at
| faftad axet st Se aN & Hea Soeur ay qarfeacd BI SB taney A Tae Bratt 31
WS HTTRAH BY, AY AAA TSA Oe ATA UTAH We ART OF ATT TAT RAT
| |
| HepEdG - 10
Uae
1. was Sfaarant wey hr ferareh fat aout ar cat afaerant User a
| farce rarely ast aver Powe are Sorel Sa A Sa A TOT St |
| 2. aenfty, a arariett ux sa frend arse Fatt atk Se TET oy arya
WARN FC STAT ST ava rer rai Hal aN are Haut vay fear &,
Ue Ale aratialt amr Revere Karat SAL Afaarand Wess aT vay rare & at se
WT ASA ATE ATAT HX SATAN AY Maver TAY Gh 10 ofereret A afta set Ve |
ae thar Sat oneit & aay af aot & arenes wr venta aét Hr, rat &
| OTs Her fee TE |
| 3. - Sa Haque A Ta aa “ome” ce ar afore dal areal HT
AER B Wes Ha SF a oH AY Heart & ROTH area 4 Si, HN HoT
|
| .

CART Baw 3(ii)] TR ST WATT: TATE ; 8
. sare aftent S ora arr ot re we at as cageN ary eit F St 5a a | MW weet a stealer dat S oe ara at oy ateht &, FSrach rawr Heer
| Oerereatva frais! a
4 hears 1 a 2 & soda 3a aie a any adi eh, aie aetna a fecraratt Sarah St we Secrenree TSA aT ATA Stat WH ALOT SAT MHA TST
H oer frat wes Sah Ara H HAA ST BG axe F, rast Ase ser ae are arc frat § sera Sa agt Uses at fra feet far Roa F
Taat Safeway Ware Vert ran & six fora aeake a aaer A ororeit br Hareete ht atch Aer Ae SA WH H East Sewnda sya FARA Kae A Hrd) BT a
— Bame S| eh Pearle A, areqed|a 7 a HUGS 14 ster ALAMO Ft, B BAGY AT, il a Fs.
(8 Retatg aneuch, stow diced wea Rahs, art aaah
| SAT Hea Ber ora Hh &, Ter TAT ss HET SRT HAT flow are erst TT,
: fore aft wapre wer ae ail STOTT, He Tee fs VA arsrier Sa TAT Tew & Petr
- feraret at ster few ore et, srerar ora aren fee fore arate & at a oraiet Fr
_ Serre hr src a, ae Sa gat usw 4 feva Pret eurehk areas a feet faftud cara H aad eu S ade Mt ate a & aeoch H aftafta seit at Hr
SRT Sean, aS Her PHT ape orate Hear sefeahta oy Yet Sa S ar sien
BU 5A GR Usa a Saal Ses Tey OH AAA aay H wa FH eT
oe ; | MSE: 11 | _
< Sarsr FO
forareh ant eT FHV TG CAST OT SH ERI Voss F HT NA SH HT.
2. aUane, SA WH H at UT 3a Blaaqrent Ver F af 3 3S UST SH
Deft B HATA HL HMMA St AHM IAT WEI H as Saat Sa , rea Bie cars an Raat Sarat ax arerartt Use ar vw fare F at Sa WH THRE aT,
CATH Bt MBS TH B10 Weare A sheen Tet ST | . :

4 . THE GAZETTE OF INDIA : EXTRAORDINARY (Part {1—Ssc. Hii)}
3. tras 2 & saat & eta ev sh och sacred Wess HF Scues ee are
, ast H SH UST st at a Be we eh aed fe ae freafataa we wa sie |
fecrarat wy SB Caiaca We BY : oo
8) mare ae a. |
oo, ) Fears aa
Doe (i) Use Sr ae: ee :
, qi) @amaaRen i.
a - (lv) Saetrer orferaroF: | ’
os (v) ARR SRI WY Tarfaica ave arfatrs fear;
So (wi) -waRrn aves wT Haa-frata dm (vitae Fe); (vi) da Gaagera aera aes rn aes oo, (iit) A Usaea Bia cs Asweren AAR wes
7 | @aRren aes ar ay Ud Hera saN fm); 3k
| (x) «-Aaferar strafres Rrra fae ares; my mem
RB ee :
) (i) Caretta Su-caT, |
a (ii) = AHR SRT OY eaihea are aifaitren ferns;
| (iv) Saree crite; (vy) IRA Hrea-feratar dep (fast dep); - .
ao Qui) saree Rear ates; a (vii) «siete atranitrn fica fra; .
ae (viii) axciter aitenftres faerat den, 7 | .
ne (ix) «Agate rater dew; HN . ; . .
ea gainer org sant feenre ter : | ,
/ 0 Qt). aae gear Senet Bra uz afaaent coal & aera oitafral
' ay dry Waa-aaT TT Beall set | ‘

[Wn ave 3(ii)) ' GNA St UHI =: ATU 5
| 4. Sa HeedS A AM - aw Tas" ees B aa F - Ween Te HT .
a . Math arat Sma aie, ae a dew are ofa a aaa a ak Me see aT
| erat a arat & arofterdt ar ars artrenre ora et areen at at atte fade ea a
| SG Ufaafaat A We Hrs sit deat sear eet & wre sie & faa Oe ofaxaat, east saa Sent a aaa theta a area a enter a |
fraitaa serge a fore artes Hath want ar sa steed & arate & fev
- east AU AAS STAT | . .
: § tri aie 2 wacgy se Rafa F ar ae eft, aie cara a feat
Rareh, war Saeed Tse aT rare ster 8 gar afaarant Uses aH, fore cars
BS RAT BY, Saat FRra Poet Rat Ae & areas S HRA HAT et 3waT
| . Saget Usa a, saat era fret fata cent a vada Aafan dare fronted
HTT et athe fore or-NTa & ay at carat Hear fine AM A as sa vase me eae saa fated eara S vend sas weaE e | Ca Hae st aes 7
HT sepedse 14 tH Sag, Stay st Ara eh, AT EH | .
| ; : 6 carat Pret Acta Wey FH Sa. CI aa Ale HVAT, Ha CATs FAI
| ; OA Ae SH Tse a are et | AMM, Stel care Het AAA ares cay ST, ae
- ae Pere afdarart wees ar frat er sraear aei, fret afaeranrth usa a va
* Ranredl Sea Hen fata Sear é HT ga Mae A aor Sa oe caret Her rar
WAS, SAC EI A, FA TH HT CATT FA TH & Ca AEM aa fart
. Set EN aeet fra stat &, a SA WH Hl CATH Sa Usd A Saat GH Ari
| 7 STAT Fare Te Sar Me seer fer Tevet FRc &
7, SiG, Carat HAT aeet ATA SH fearon Farah & Mra atevar Sa Vtat car
| fret gree carts as after Perera eicier get a wT catst Ar THA, FA TET Bt
Carer H Tare Er reek fore UE Her Ht 1S F, Sa Tea B ae och &, foras dae ea ven & tie adi Oa hh Rafa a ger area aa SiR Raat eat ar
— AeAra St aS Rett, Ue Se sepede & sady Hae wifey Sa SB alia THA W
OR Ay St | Wa area A, Hava a anes at GL, Sa AAT BH 31a Some ay
| : Carat A Tara EU eces SEMe TSA B HEPA gH SAT BT ATTA SATA |
¥ |

16 THE GAZETTE OF INDIA: EXTRAORDINARY ~*~ [Part [l—Ssc. 3(ii)} _
a BEA |
Jt Wer ARearae Uses A Sat tet are aie TAT Baars WHT feet

ferareht at Her Hr 1 Wafecat OT SH SAX UST A AT ATM ST AAT |
Yo. 2 arnt, ge cere & wafteat oe oe ferent ase a st, Pred a sat
SS, Sa Ter & are & HEN BT aT oT Aa, aft ale ead
“4 Wafecat ar Saas Saray * AY SH WHT Ta sa HX Waiecal Fr WHat WY -
| & 10 wfctera & after arg eter | a |
3.0 - Sa rqeae A aM-Vaw “wafeear” wee ar uf & - Ree erfefers,
| _ Belieae, Heer caries pia a Pray arthagse, raat darclane frost svar
USAT aera eater Taro a fore wep finest aera ot enterer F, feneir az,
Taranieranry ey aera fenet states, anforisuer serat dani Soar a aT
|; Satta yaar (street) & fore ofeapet & wa at ore ar ang fret ay wa ST
~ Neary a ae —
4. tame 1 athe 2 fs Sacer se Rea a ay ae ehY aie Tafeeat aT

Renae carat, at was afer qo ar Pah eet & aren gat afar
Tera, rer vafecal sae ech &, get ox fea fase eereht sigeraet oe Area |
(SHRI aKa S HAA SH Far WesT H Aer Wy Raa Ree Aa Vas a Kaa

a .* Safer dard forte axa & car fore aha sear seus & way F
; RANA BeS S US Aare A aeaeaia seeped 7 Hea Hepes 15 H Soay SAT
eB Ren Afar teu F acca aa Sa ES are STA, Sta stern SA
a gree ay als rare ef 1 aad, set waiecar Har aret are eafey aT, we Te
| Pett aftareh wer ar Pant a arvana, sa Alacer ase aH te as
Ree Er aera aig fare Farrar Bi, rata Baer a Trafecat ser Prey Hy
| | faaderh farang wg a, ate Oat Tafeeat sa eat TENT Hee fated BMA

(4PT t—S 3(ii)) AS Al UIT: STATE | | 17
RR opel cht sch st, aa Veh Tafecat sa Usa A Saat ES Arh Saeehh Foret ae
Tare SEAT seven frat Carat (Serer F | nay

6. - Hel, Haren aan fectaToft Farah B fra areran 3a Aleit atk Pat seg cafes as arr fore fate wenn ar wae ele a ary Uafeeat ware, walonfernx
Ot year & aay at Sra & fae ag Her A orc &, Sa ay s aries a ode fora OR 0S sae ahr sequieuie A sersat cen feast Farah ara fore oF
Seater Vt WS Veh, Tal sa HepEda H sede Aaa sia atta UM ot ary eh
. te ana &, arcraterat ar nites AT SA A oh HI SOT HY Carey Ht Tae
BU, Hees ai frerend WS a ewes a aA TNT VheT | _
HPAI - 13 |
| area Fansit & faw Ger
: 1. weaaent usr a aga et act aah saat & ee fra Fa
Aart afaarent tise & fret frat ant wrca feat stay et, wT 3a Fat UsT
FAL TAN SH AAT | oe, _
2 aan, ga ere A ae Sarat & fae Pa ww sa sarah aes
Hah, fareet a aga eg et, Sa Toe & Aree & AN AT AAT ST eT, eae a ae ana tars & fae Gra a Rash cash qar deat asa a .
«fart %, at oa cer cara aren at Heth Aaah w fae Gra A At TR
& 10 wfaera & stftren aét era |
3. “armel Barat a fa dra” ce a wore aah sera see wiiaat ant & as Sasi w scay aca Rees Tatars wm amet sea
Trae dae at & afana & so at ay ws fret a wart # xeraitrat t, Wey seat HI WN & sqeea 15 aa 16 A siealaa Mai w fae
4) Be HESS H tary 1H suet sa fafa F any asi et ala aes
. Fast & fore Hre ar erat Cara, SH wey aiererenret weer aT rare Vtet a
- RUT gat Haren ase aH, fora awed Aensit a fre Gra saa ets, apt ae Fear Reet Rare Arana & ANAT B BRIAN HLA F HAA FH SA TT
4 agi uc faa Pret Pea wera a eas tarfies dart Brena aeeat ¥ ser
MOGI3—3 . | .

18 . THE GAZETTE OF INDIA: EXTRAORDINARY ‘Phase Sec. 361}
ceneteht Aas a far fra ta earh aeua nae fated ers a”
| . _ Card ea Ht aed 1 CS arare H-anfeuie squad 7 area squads 15 &
LO (Sade Sar str arate Bt, aL eit |
| 6. wan aftermt ase a aah aaait & fae dre aa sag ef ah
“SGA, Sta Serena Se Tse ar HS Perera er ras, set gees erst fae Bre sat aeet are cain ar, ot ag Reel ararantt ase ar rarer ey area oe oat, sa aRerart wer 4 te ats earth tence area ag faa aa 2,
— Pareres Mater HT ape Varsit & few re ser wea ht reAant ferns 7S &,
. oS haart Sensi & fae Gra sa cart aes srevrar aaa SMe AAT
: . aeet Hr stat SY, Ta MH aeetteht Aart a fae Gra sa uss a 3ae eS art aU Forest Te Sard Se Hee fered Sere TE)
; 6. Stet, Harwelt aan feet earaht & dra ateran sar chet athe Parc areat caren 2 drer ferait farts ware ar Hater ret BH aor Hat HH as aaah Aaait
_-& fee Gra feet of arcor F 3a air B afte a are & fra ar OS Batt Fr
| © Mutter H arerenctt cen fears carat ant Fara ot Aearial et 1g etc, Tet sa
HCE H Sua heer sia ata UR oy ap ehh | CS aera A, Herat ar
’ Safer srr sa HI & Heuser wt carat A Tad Te, Ween Sacre ass oF Piefal HAL PTV BT. . a a pee 14
4, rade 6 a afPafear sik amt aaah ass J fPve saat aeaih
| Heer S Ua Sfaareant Wess th Pest rare arr wre asters aT 3a FAX Wsa
: FART Sera SA AT |
2. Odi wa gate & Haw S Ale ate afstonet oy, HY Ce Saarant WsT a
Rand saar hy eat afaerert ase Ft Pera ret Sark Hea Hy SNE Bas
' ar ey eee ¢ saa feet faa Vana a sata teh wa aaa st ws wifererenntt ser a Pavey Prareh at eat Bererentt aoe st Face Aarferen Sarat &
faced & wasted sucee &, raat fred 0a caret wearaa (Het sear Gor

(FT Bee 3(i)} UT WT UII: STANT 19 ;
BOR & Be) sear falad Keres A HALT H Seer ae arfarenrat at ena ET
GRR UST H AT AMA TM AM | Be, .
Werner seen arparat & oftaaad & aaa, wer seas & savor ant wa sitonsit at Haar sa Barat Wess A BL saa aT aT, Ferran sea
_ va fare 1 , oO
SR Oe HATO @ ea WH Afaarary wer aw fect fra arr west after ot get aaa uss A Raat aaer arufea A Hear wet wae arufed A data Reet sea aor HF, cea seuss ATA AI
50 Ufaed & afta oa ard $a aM UST AR TT aM
a 5. nat day wach, aft wen aifteremtt ast A Rare &, Ft tera 4
Sfeatea went A fer Vent H Haw S ora Heat aT 3a Wss F aT OT
rs | : ,
7g, a 1, 2, 3, 4 athe sa afters Beahe & Brea Pret at azote
HATO S Wa HATA TT Hart SA AH TSA A HC THAT ST ACH FST
; HAS ~ 45 en, |
iq derftren ger a .
4.0 War Sitar tee & frat fran cafes ant carats sasit HC
fred sen sat Waar & Sada FAST Are Bea HT -Hea SB Wa Hrs UT Haet oe sah Uses FAT TT aT wa, Wed rasta okfeaaat a te ea
: Bet Berend Tee F aft He aera ST Ae :
(®) « afe sa sat ard-aoral & frocraa H arsed, aux Bfaarant
. Tea Ave faaa Rue rata wa A soe ¢ at sa Aa A
3H Get Usd F hae Sach HA NS a ATT SHA AM HTH
| TAIT FUT NOT SHS GS ATA oH Wench G, aay

a how ss THE GAZETTE OF INDIA: EXTRAORDINARY sar U-Ssc. (i)
a (a) ae gar Aiacrent wes a sae sera Ht Hah w Haftrar
Ce eat facta at A waa sya ores ee fret ae alt sr os ot HAR a Her Promar 183 fea sree sae aire feat |, at sa
| Ae a, aa hae Saat EF HT WT 3a SRN od FT aC
OM HbA, at 5a GM Usa a saa aie fAcaiea art-warat a OTe &S et |
— 2. ‘carats Aare” ae at cada canteen, anfeicun, aorcan, Weer antarer & . oo
Co Heaps - 16 = .
1. BENE 17, 19, 20, 21 ate 22 serie fe sneha vet ge, con iframe |
8) trea & forth rar ant fret Prarcret o& dae a wa aaal, aorafrat sik ser
To eR a Her Ofer oy wed Sat Tess A ay aM, ota cep fen feratatal aT
_ fereureet SAY Aftrarnret asa HF art fear arate | aie Mar rato Fever art F, es Stat arkterfares cet 8 ore Stat &, SH OL SH GR TST AT TT AT |
| © arama 4 as geet ae ge oft war etary roe & Pa rare ae
BRR afrarentt tea F Ree are Peet rato & ae st ore oa oT aT
oe, () ‘wrench Bieter Pactra anh oh rare arora rear g& fever aree were a ft taht sare sever sraferat & fee gat ass FH TE Tart ST Ha :
| Farerent 183 feett & after cret S; | _
sah: <s (@) — Urfeaferen, tet Pret Retoren are aay Sehr 3 S Her Pen wear woe &, at aRt Tse ar ferareh agi & atk oo :
| ; _ (7) unfarires, te fare earch eames area PRI EUleT ET Tet aél foren atte , SY erator TAN Tess F TAA BT |

{A 1— are 3(ii)]) AR St WATT : SaTeR oT 2
3. - Ba Heqeda H dal soda & eld es ah, ww Afacrant Wed & fret
SIA ENT HeANTB LS BTA FH Pave Oat OT HAA Aart oh Meroe OT oT aT
fash & Baty F wre Oaiaten wy Se MSA A AT SATA GAT AHSTT |
Hepeaia — 17 ; ferarrent ar tire
Brrerat rer ate sat ave A wer aereftral, ot aw iRrerentt wsT
am feneit ferarat ane, fret pace a qa afererenret wee ar ferareh &, ar fereeras asa o acer or Pref cach a Peet sea aaa ve at efaaa FB wre At as et,
UL SA GAT US FAT AA SH THAME |
Hepes — 18
Haran 3 feorsr
1. equ 15 HN 16 w Saat & ee ee ah, cH afdarent asa & ferdt fraral an Heltah, sd fer ars Paex, aolfers, USay BrERaniar Hea A
ferett waitcrenre arerar fener Peronsy a ea A aHx Afaarant Uses FH foe we Tat
TON w Hoe saith Hrel-Henat S wes IT WY 3a SAX Wed F HT AAA aT
Tea |
2. - Heat fet HeitorarHal aren veh ferent Ent ataet Sa Ware At Fara at fare ae daftre art-aonat as wae at oa 31a Fae Halon ar Fearet ar
Ure eet et, ait feral area cafe at ore et, Cah are a HBA 7, Sa 16
suaat & ed ew st se afta use A ax aT st Bm, fret
Raksha Hera rcs & Hry-peng fae srt F}
3. thr 1 HN 2 & suey, eAf aAaRaeawat Haar Rear ent firey
: Baarent teow HF Pena arfwmarat S we ara w am, at tht ae a area Va wea Aleit itera Wout a Sway Uotehlieray SU-Waay AT Se earetra mftentrat a acdsee fattrat an carga: wafia ef 1 ta ara FF, a hae 3a alae wer + area eh fradl aatiaaael 3a
Perera wes feraret & .

| 22 THE GAZETTE OF INDIA : EXTRAORDINARY (Part [I—Sec. 3(ii)]
HERS — 19
dere
1. Heese 20 H NMG 2 w sugat & aeatha, fret frat usa b fart fears ar sae roe frais om vfawa & eo A Her sr ae thera, arfeftrar sin sat war & sea mais uy hae Sat Usa A BT aay BT |
2. Ge “area ar areut ver aera oat eT A atc HK Got fame a far quad A naar a ff ataag d& xtatha oaa A year fafaface saa Hiaflaa wana a aha fAflea wae w wate a a ta fated ait SF |
TTR — 20
BONY Far
1.(6) fret aflarnndt tsa Haat seer Pret weretieey sa-wars area fret
Saris wiitianxor arerat sae ferch aifatar fare ane fer care art sa wee -
HAA SU-TAT Baa TMNT arazat Suen fend afaia fara a fav vars
SH oS Hast A Hae FH star fowe are Geet F et Aaa, Aotah aa set THN
Hee fates ot haa seh Usa SH Et aT aa aT |
(az) aenft, ta daa, aaragr atk SY cae arez orfears a dae sar
PRICE Tsay A asl HT AT BHM, Bie Aa Sa WTSI FH Valet Sy sett &, 7
CARS Sar TST HT eH fereret et, ST:
(i) - SA UST aT ew ages eh azar (ii) ATT Pare Oe Heel B Walaa & aT sass aH Taare adi aar at
2.(6) ford afaarant Wea aa Saw fost waetiaa s0-ceret ara fret
. Sartre writer axer feet wifattrer fermrr ant seat see ERT Bfotct fattay A fee caw wr se Wed Hua Werlfaw 30-c3aT Hae Sela
Uiftraror ayer fara aifaitar fernra as fre carer A aS Aarait & Way 3 Hay ay ar& faraht Gere Ox Sera SH Use A AT AT FATT |

<<a) aut, tat dea maa qa Raat css aatan i, ase
. Aeterna TST at Fras aay UBEG er |
. 3. Hegede 16, 17, 18 se 19 & Sua fret Afar Wes Waa Ta

fret wore 3a-csieT size fer Serefra onttraror arya feet aifaita fame an Bere are few arvranr aH ater A wart Bi as AarHt & GAT H Ta deat, Aare frat sty say wen a seer cnPlarisres aan thereat OT aL EH

| HERS — 21

ara, Hears six everett

4. at ube, sreartres arene eternal, at sw eat stared are H Ph

PAralaqray, Aeeraagy Hvar Hey SH ANE B AKU AM A ACA Her
Heat arenes are Walrad qa aera wee a dh awa B aan afearentt waa ar ves fare & 3steray AT, sa Sa SRT WSU H Sa aga By artrer & war St apart aM Y Haitian Sy Hater & fare Va wearer aera awe
& fore ore Ua fore ah ores ister OL 5a GUT Wow Ha A BC OTe BT |
2. - We Hee Serer Mrerepred S ora HA aT ay Ga, Ale war ekernry ferett
Cae Ent Bases Re FH Rear onan & AN a fH Aaa Ha cay sea aTkeray Gi ferot carsy As Tere |
3. Fe Heed & Varad, feck cae an fre faced wss a ws rarest wast Area, Bie ae Se fara ae a fora ag aux afsarart Wess ar
ENT ata & Seay See Acarat Wael Pers ae a Se ass ar weap Pras Ter er)

Hepeae — 22
ferareff

1. ets frarelt ot qart aftarert wea a ah Stet a Geet Veet Pre wa afaarerd ws ar ferars & Hear ar se st ara Hae rat Hear oierarey ay
Wasted Se GR Bilan wes Ft safer k, wr secre, wot sth Haier a
Bisa farafaterd Wt 5a eet Usa an a ye ae;

x THE GAZETTE OF INDIA’: EXTRAORDINARY: (Piet ses 3007
—————————eE———————_ |||") _=——_—=_—>=====EE=E—S_——E——————=——_——_ 4
(B) SS SRT Usa S Aer W VW Saal aT sas Hr-ahwoy, en waar weer & gaara &r as Heraferay: stv
: 4 (a) fests, Bt ae ta Bete Sowa aa & at 3B qAt
RGB HTTTT SBT BMG)
2. se weds & a daa Meh awa far ae Ti esfsca
FATS Brea OANATCT HY GAT aHLEY a Fee Sele HAM AVIMOTAAT Hart ST, TL, feret aft Feeriet a, frst sft cae amt sa aeqeaa aH sa at Usa a FAT
- ANAT sre WET OF Walon Sees Waa: Wea Sr aE A AMA BE
a aut aftr & few creat ett | |
1. Was Aftrarenret User & feat fran Hr sia ahr Welt Aa, seil-wel Ft THT
Mah th, frat oy ga oe & ies aeqedel F fran at fea arb, Baa se
_ 2. trary 1 a Sader sreqetke 6 & chrom 2 F aen-afreniee arret Teaia A
WE TS HE srr AL, aN BY, BA at aera aT MTEeHatt ves Afdareart
7 Wea or ferareh eet are GEr wfdarnrtt Tess A aet Fea Peseh earch ae bo 7 AAR S HAR Har F HAA Se FAX Wed F ael fev foe Aaa Rast oO & vada daften dare waiter aren & acer seftenre ar aaah, Parr sae at
| | gre tar Br ag 3, ae ta Sah Heaney grag ARwa Bra s vendt wt a os Wea & Ca AAA Ht HESS 7 HAT HESS 15 H SuaU, sie st HRAist et .
; Ce - tar . |
oo 3. dara 4 ik 2 aude ah ata ge at, feet Haat asad art po ft ara ft ad, fra wt sa aun & qhadt seqedel at antag at A ag
° :) SR ot at afacrantt tsa 4 age St We Se get Use A oh ay
. . oe TT ST ART | epee ee awe a eee le, ae be ,
1 ° . eh RET ee ae Bee ’

| ret arta a saaroy ar fait
. 1 dat at a wede stared wei a waged Gee alVa Afaiara
Teut H, ary sae, Set sa aan J Uiagwa sade dy agen a, Was
: eure BY atten aA TEA |
2.00 ane & aA A ater aa ST ATEN faraepan frat aT :
Set ANA ay ars frardy Var aire orca aren & frs We SH BIN F |
Suda & aa AAT A ar ore HT Aaa F, Tel ana Sa Mart FT
. at Wat S ge & we A Hqaia om at Herter A gar Ht as at A |
Tie & ara wR ee we Ae ves wT Se A HU Wa NW A Hwy a |) aanfa, teh act, ax & sa am (at ge fer a A Ved TM-
aaa &) H ait ae eh, Bt Sa arar ot ander ert fore oe Ree
HR TM a UH = |
3. tame 4h oto, og “waite A ved at’ A se aT a |
ena Sat eat sea st waar & are ow atfer en Hie se SIT
aa Hea A sat Vucsr F 7s ot ara wr tz erm rs ans wx way far ae at Ot Wt set OT Ta UM HUM sa ANN WH suaut &
SAR ARIAT HF Be ua a 3k Hae aw anf ears wt ager
& fae FAR Bree H aed, BW FH RW WW EAT IA WaT wae 4, fare Weare Hy sat ws sea soda, er wt sa areal a aretha arn aa Oat ax, sei ae fe caicar so a fad-aead Bed F
aa F aidan wsat & aarar wftanfrat sr agaiet et, adferen a ae a any Baw are ef | |
: 4, Fear & wert FH, Aet Hu wr HoH frag var
NUT: ,
Fea at & Vit wise & ea a AK wt wea & eal w
Rrada acta 8 Fea feel au A ta at a dae A Aan a fer fant and ana # wea Ht mg are Saw A Aa & aad Hei H
410 GIN3—4 ;

% THE GAZETTE OF INDIA : EXTRAORDINARY _ [Parr it—Sec. 3i)}
ded an sa a & sual & HAN ana A Yacd HT TH 3a ara
. Mee a area Fee a & vis HRe B er F een fear ae, a;
Raft air Peet ene an, at aa SF Pare et, teh wea at ser er
. WAT STAT Bt, SY HARA A va frat eM 3 at aeaiy Hal ae are oS gaat a afer erent & to offer a after ar eater waa aes
- HP Hagel ERT Haat aT & wa A oma A za fav aw aM, Fara -
Baier ster Pra aren &, Cart A car aren | anf, eRe wa aT
- . Se art & atten aét etn fore wise far ort A aed Baier fan sar F,
0 $7 ekname 2 & gatoart, ve “ana a eed ae” a see at ene
Ra aret orem ot svat & arqet & oiier ik se oR pA eM,
| 2 iy amet at wet & see Reve ane Rivet aero aan eh, sh oma Hatt eT
os, Sitar Rew ae Reet ara oy aa Mbyte Vat air oe aa ehh rat oe HA. :
og RET WNT aT aT Heey Sh ga ae & sade & are ai
. + BRS ures 2 St St ana & anes fara at ger & fav anda areal. .
. is ae, SY se aT OF eet aad Gt arte at wera I waa ae HT
. v4 3aqu, foes sa ore A aretear we gear ofvatia are, ana a ae a aay Riser mar at, fer virsrent ox Qa ehh, oret aa Re sae ait:
- _ Prad-ged taeg & te B ater ced & aaa weal ae wera |
oo _ et fons RN a ; re WA-CAAER oo
7 en aftaret ase ds afbat ox apt aftcrent wea F tar ats woe
_ * arora creed tet ag arden ary vet Br ores at Sa ater @ aH awa
. Hoar A Peat arerat afer aequt S, Sh Se APT Tos a Tika og fates:
ee frat & seer a sagt ofeRaiaat at omy etc A HUET ay A on we a
So aageden 1 & sudet & set ge sft ae sede sa carat oz at aL gi aH
ek gr aiftrgremrgy aaa & rah ger & gat eee wee A Rea earth

[a1 11—eaee 3 (ii)} Ud Bl WATT : TATE v4)
UST & SIA WT aay Helos we Hs Sq APL Aa Ae SMT S HAGA
HA HPPA SI | FA STAY aT TE HY asi aera oT fy wa Afaarne Tsay H
fore ae arent & fs Te gat Adare Tes & rareeat wh, wate Welsray a fered SereRr Fate RRaat araar araita faeAtarhrar a fore fer gare Ar cat cared Ge, Ue eee Hetasat afr sat J strag araet Prarkat at ear & | se
SOa aT AE He SET ora SIT Pes SH SAY BlaareHny Tees Hy Prat Hove
& peeniratera wer F era fey eevee eager a aray OT HT AY Vey AT orate
B temay 8 at Re wr Hr se at S ates % Sh weaifeafea Baan Tew ST
Va a Head & oat ar as ore F, a or seeds 7 & tray 3 & syaul
| oie f | |
3. - UR ATA BT Miser Ret Heaqeds 9 H HANG. 1, Hees 11 or rays 7.
Ol Hepes 12 oT tears 6 BH S0gT a] Ha E, UH ASKANY Ws eet sat
RT GRt Afaarart Wey a fev Krath ar Her fs art cars, asd, aaeArhr
Raat & tra aw aer Aaa, WH saa & ote ast ar rutor at &
Waray Sekt Ul & Hepa aie Bes Br Aral Seem Herat Waaitieahact
Woy & fara foray ar fener aver er | a
4. we afearnrt wea & saat oy, Gra Goll vewat ar area STB avi
| TH aifftren FOS Sax Mitererh vss & ver ar afte Prasat & aides F ea |
(7 csaarene Prefer ft arch at, weratitafera usa A ws tar are até sare sea _
Or aeraeh ars Vay srtear aah HY Sreeht Si Set aRTear S HT Tea sant A
Fries greta aifties sereqot &, st aeretiearfera wow a area geht we & Seat Tz .
aL Aare a aL Sa aA EL a aes
5. - Ba aca an soy, sa AAR & vader sat aa Mt ae any ett
| WS - 26 ,
. UREA RTT Perit '
1. - Set ans cath ae aan & wa aren arat diac Aeat SFr aeTsay FH BCT SH OT SAT GH BT Saray Ste & araar Ha VAT St Sa
BR & Saat a seperate & al ae Sat Wott Bh Taeeht Heel INI sueeU ARTE
mre Surat a eet Ew at aren aera 3H ARH usr Bara over By

er aa Hebe &, Pareenr Pes ae wen Saree ara we see are HBSS
& tyran 1 a Hester ata & al AS Hoe ATH SH Aiaarat sa a VHA
DriveRe a UTA HX AAT & Sree Pes ae Uke | Sa Aare ar sae artars ar wera Hira S ater TH & ray sara Wee My fear ae arfew fore
UROTA STR CA ATT STAT TAT SY SH HUN Oh SUSU Mh Beye ayer F |
2. afte era UTE at Hate Shara oy HN ale ae Taal feet aatgsteras
Fer Ot Uae H eae Bi, al ae CH Hare & TREN Hr ee S At sa IN
Hepeu at &, Gar Saar Tess H ATs OTSA & Err Ra BEATA ENT
So AA Al Ce Fal HT VATS HEN | SH Tew eau aye Pepa Hay aT Barony
‘TWsat & Tae areal H neg aaa Ararat & ete Ev oh Prarie fora crea |
3. SH PUN A UVM Hit HAA Fa AY are H Hrs HfSarsar srear vere i, ay Afaarnry Weal & Berar wire sk Oca Beal B For Ne HT
WAT HH | SF Set Hare H aft Slee eee Hl aT erat oh Fors ae feranx-faarel al Had fers sa HU A cage set Hr 1S a |
4. rod tranet & afta a fact weafa we uaa & valaart
Hidarnd Teal & are orient wa sat H Bre Are ay-caaeN aT werd F |
He ferent o aera srreret-Weret Se Be a Se fee FH Sle Shera Wella Sta & Ay
SA AE oh Meret-Wera wt afer rach & aera ftrena a viata are
Uap arader os arearay B Prat or wea E | a ne ~
Hees - 27
AeA BH HA TeT-WETat
. 1. - Aare rout & Bary ofan Veh Been (aeaeat eran eearaatt Fr
HTM. Miah Aik) HT Helel-Teras Hey Sh fer sa. aay & soul at ay, ay & fae Hern afterantt Weat ar sete Tatchicen so-warait ar Serer mitemitat a ax F ane, 7 ace ca Paw & sa at a Wea
SARL aprefett Os Terre HAT Vaee atsraS agen BT A Aare E,
SR cree es Sere titer aT Crea Fa aT & ofage adi & | Fee HT
HTT reer aepea 1 HT 2 aver after aret & |

(91 1I—eavg 3(ii)] UI Sl UIT : AAI »
2. core - 1 & Hatta fret af Afar Usa an ora Ht aS Waa 3a
Wess & SHA alee o Heer OA Sa oh Mares Et A AHS sea HN TA
Hae Sel CAfepal 3raar waayl (earaers He Wemeaieray feraprar onfater &) Hr wane fran siean att teres - 1 at Hafaret Het & Hare F pet ar eae aT Serchy aah ara, Sach wader Hue aerate & Baer a aren sdret an Praror aeat mM Sade A PER H Mae et 1 CS cake a ent Awe HT Scary Haat VS Ss
Walser & for att | a sa Gea a ada aararera Hr arfarkat arear rare ferctat F wac aX achat! Gated & sta ew ah, feet aac ws7
aR Wed yaar a wal ex wale & fore fe on wae &, sa Me qaat ot va dat ast & app & seta a area weet & ae frat at wat et six sraftwedl Wea a Bate wider wy caret a wit pte et |
3. fever of Fearfar at eras 1 se 2 & soaut ar ark fet afaarant dst
Ux farenferfact aries Steen Aet SIT : Sree (#) 5a sear apt aan asa aah a mE
BT TMA SOTA BTA; a (a) th gun Fracet Gen ot sa area aar Hfarent THT
alt & atereter aera wereret Br eae Eafe A orca agi & |
—) oR OP HY aces oem free as cos, artart, ates, atrisae are careenftes, ae sree conn, afte, tec a
4. HN Faq Awe edd ie ij. ——
OTe Beet & fore Hapeher Fever Serer & A GANT AAAI Tips NE a ae
OATH HY OTA ae OH ory He AAA WHA Ae Aer SAH Tae,
UE 3H HT Tod a sad Fas & a Watorat & faw Yet qa HH as
HEARAGA 4 | ese are aH seeaetiter antes era 3 ay elarsiy a areas B
fesrey Fewest Feat A Vet Stanait ar ae seek eet eter feos Ufaerant Tsy st tae Safar queen & wears aaa a Har AAA Br HAHA fe FB et ae
H eres ANS arias fee et SI |

. x tHE GAZETTE OF INDIA : EXTRAORDINARY so (Part U—Sec. 3(ii)} ;
TS. Paver of Rat A rarer g bh Saate an are Sree gare quer Ay STG 4
a 8 RA Rett eet & fore Reed afaaronh ues a aqaie.aea & fore seh aT

oe ae STAT RS Arent Para Aas, area Prefer Bearer, Pere coke ar fase are erate a ry ~ .gRR antrth or cats & ore S ar ae Reve cates & eenittcs ter B Aah &
ager amare ar suey, frat at REM of Rath etary arse at sah
SONS app ara a agt dit, oe at ga so A afta et aera) ee
{ yo S, par . ue : . : .
Po he 2 Raw aera Ter ar feat se ARN & ait o few Ewa et
SSL erat at ae a fre gure cate a agen meta Ha car oe aT
Cle ty 3. Rafts acct & amare, Brerhr merits arrest afefafaat a et.
nos 3b se agede & sudut A enfaa et ce
Poa i Se a res Ee ae - 29 ee ee Taare free & wags wd wee.
ae Se avery A Prat at are A SIRT aT a BraTIea raat & siesta
RTE RR agat as suaieit as afeater aroraten Greet areran atfagir arRRramfeat a ci eee 9 Beretta Rarer Paebertreeret oe arg ware ae aa | a
Be 7 co ERE — 30 ge gee |
. . - | | was - ee Uae Glelt ue oy lnenaet —
we ; wa aifRerenrg TAKS et FUR FY AW] aS & AB aaa areat & aianta wo great oRrenatt at ap eet & dau at waite meat 8 fafa so st op
. ne Co AR HPT me ; noe sec petga oe, pb ie : | ad a et ee ae

[OT Tare 304i] ate BT a: sreTETEOL a
| argue Hh ana Ht weet ST |
3. 5a BIN & SVU GT Ara THA BM :
5) wa H, fre dees at F UE He aT ate & saw Ha :
wees ae & ata are Sr ose anya wl saat seen ae HRA
are are Pratt facta ad a ore Fr ng aq & Fae H,
Ww) «-Aetre H, fore oleae at FH aE HUT ay Sra B Teer HATCH |
Hast oS H aaah ae H cect anva a aragi sus We
; ues Ba are Pee ar faut ag & fee gat ar tq
Haya HH UIT FH | ;
4, WH wt & Fay F ser Hea & Ue Wd Wed Hudua Hr |
tea & feu ana aan HR aaa even & dry 14 Fg, 2001 a
Yas F eta OIN, $F AI & sual & thas 3 & sua &
HPA WaT Bl Met TN faced et aC |
HARI ~ 31 |
Target
We at sifeitaa wat aw APL Te ae a tp fed Usarery Usa any se ware at an feu sar { dat FS ats oh tanh tet sa a omy ata By ontre & See ore ay Fr graft qf att & ara ae Mtr are Pre adavgr af ft gars 8 wa A wa Be HA Ved Wseays meas B Waa a aftr 2a aU aT Bare ot THe * | Het Rafa a ae aur ea F yay 3
ferred El TTT :
(6) Na a, fora detest at A aarag or ate ar sara & Sah
Maret Herel etesx ay chy Ugelt ater at great sae wre fare fara ad F ara hy ag ara & yay a; (a) safer 4, fara hacer at A aaa ar atic fear arat & Sar
HTS Hotel Horese ae Hr ase TaN Hy HAM Se TE NER |
fa aa fext ox fukn at & fae carl ax & fac
Reka BIH aa F |

Bo THE GAZETTE OF INDIA | EXTRAORDINARY (Pant It See. 3(4))
forte Tea H, seen fore fafeaa wo a witha neleraeral a sa
CAT OT BEATETT FEHB |
Gara Ft ay al eoit ane & aS are & ald fea Red, Fea va sits
STOTHT a al-at at Ocal a feces fevar 7a HR Bal TS Garet FI V Treanor
& | xe frwunr tt feaar ht fafa & ash ore gardt Arar area f
ANA TORTST By Fea Hr ATH
WHR Ar HT ah ait B
fC An (fast sire) (toy AY ST. ST Heger siy eee)
Hen # aa & sega Reatard, wera, free waray,
. HART
Wratenter
IW at & day a cer amen & aRen SiN feds sdua oY tee o fre ANA AISe ST AYER a Aha Ss aan & da
AIR W SSA ara TAT aititeraen! wera Eve fh Aeafefea svar
SA AN & Heal 37 Set :
1 Hepedae 4 oe Rae 1 oo Bae A, ae wae ota & fe sa ras wT aN eT a HY HUA ATMA aaa A wssetey faa at ean
He oer aut & fratat ay xoaista acer ae Fi
2. we wast ore & fe a cafea st sage arta fara wt
Ora, 1990 & HN HT aTHT H fae ean sa MN H oat h fae aman aa & | wer! ca am & sudy ta qua Beofeal WAP
ery format Fern ay HT wT asa, 1967 & sea WL NI ae ard arifeadeier yard iar & |
3. «ae Baer ore & fe ce “set Toa HF a a AT Bema 2", aa HF aet-wel aft wae elon &, ar et amare ae at sl WT ar amt B
Teaat Heo A ae ela afer | . :
4. Oe VAST oat & fe at afacrent wou 3H ana @ foe ata
| wl Ue RN Wed eat & 10 aal AY HahY & ae Sa Hqeda & tramp 3
— FRO F ait & fear mW fra wr # fee F aeqpeda 24 (eet aura a uray Ar fait) & soaut cy aaa BLY | |

[MT 1}—SVS 3(ii)] Ia AWN : sae 3
5. ga vicars & throm 2 & sodul & gia ge ah, aera ar aera
WEN st caferat & ay A Hepedta 27 (Geel Hr Hlalal-vatat) W aed |
Fae STAY He, St Wea HNa fiwarnoy ax arftieae, 1990 H
oat a Tere Sha F |
6. - HaqeaS 27 (a HT SHere-vara) & dau H, Te BAS ote & fH
Ue “Adar” A ars aeadat Haar acardalt hr vena aicrar enferer F |
7, ‘et & aah a aera & wast a, ae wasn sa & fH ale
FAfrn sa waist & few aad staf aeat a deta ara %, aa dat aiterartt usr se ae at at Sr age a aera wath Heede at
FAS Het H yarsreny vH-cart o aaa HEY |
8. de a ax oe & dad A, ae aagn ore & fe aie aA sa
: wats & for aoa stata areal A Ailsa grat &, aa alet Gitar
Tet Sa aN A face a aT aia ah neqedq a aaenta wet w wala wH-a A TU HRY |
fore tea F, gam few faftad sa A nite aeieecahat + sa
Uletenrer Ox eeaTary Paw | |
aera Fatal san ae & aS are & ald feet Red), Hera Ua ast
| Ararat F alah Aer cieat aA ferecesy ferar srar ate Heft ors Barer Sa A orarfers
, & | ef freon a eaar hy Peale F stash ore ward aren sreaT |
; fs | ARG TORTS Ay aera St US .
| awe & 3x a BATA
: (feara wirere) (at At at. at Hee et Wee)
FARA A AKA B SeaRERA weratad, Warare, feet aatere,
: wetren
410 GU13—5

34 THE GAZETTE OF INDIA : EXTRAORDINARY (Part —Sec. 3¢ii)]
MINISTRY OF FINANCE
: (Department of Revenue)
NOTIFICATION
New Dethi, the 29th January, 2013
(INCOME TAX)

S.0. 284(E).— Whereas the annexed Agreement between the Government of the Republic of India and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as “DTAA"*) signed on the 9th day of May, 2012 shall enter into force on the 26th day of December, 2012; 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 the DTAA, in accordance with Article
30 of the said DTAA.

Now, therefore, in exercise of the powers conferred by Section 90 of the
Income-tax Act, 1961 (43 of 1961), the Central Government hereby direcis that all the provisions of the DTAA annexed hereto shail be given effect to inthe Union of -

India in accordance with Article 30 of the said DTAA with effect from the ist day of
April, 2013.
{Notification No. 07/2013/F. No. 506/123/84-FTD-I]
~ K.RAMALINGAM, Jt. Secy.
AGREEMENT
‘ BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDIA
AND ’
THE GOVERNMENT OF MALAYSIA
FOR THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
The Government of the Republic of India and the Government of Malaysia, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries, have agreed as follows:

[Im NaS 3(ii)] ARN BUA + STAT _ 35
_——————————— SSS
Articie 1 , ;
PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
‘Article 2 _ |
TAXES COVERED ; ,
1. This Agreement shall apply to taxes on income imposed on behaif of a
Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are tevied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements. of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salafies paid by enterprises. |
3. The existing taxes which are the subject of this Agreement are: .
(a) in India, the income tax, Including any surcharge thereon; (hereinafter referred to as "Indian tax”); (b) in’ Malaysia: —
; (i) the income tax; and ; sg (il) the Petroleum income tax; (hereinafter referred to as “Malaysian tax’).
4. The Agreement shall apply also to any identical or substantially similar
. taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the
Contracting States shail notify each other of any significant changes that have been made in their respective taxation laws.
Article 3 =
. GENERAL DEFINITIONS '
1. For the purpeses of this Agreement, unless the context’ otherwise
; raquires:
(a) the term “India” means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, accarding ta the Indian law and in accordance with Intemational law, including the United Nations
Convention on the Law of the Sea;

% THE GAZETTE OF INDIA : EXTRAORDINARY [Parr H—Sec. 3(ii)} _
(bo) _ the term “Malaysia” means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and the air space above such areas, and includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia and in accordance with international law as an area over which Malaysia has sovereign rights or jurisdiction for the purposes of expioring and exploiting the natural resources, whether living or non-living;

, (c) the terms “Contracting State” and "the other Contracting State” mean the Republic of india or Malaysia as the context requires;

(d) the term "person” includes an Individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; (e) the term “company" means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State" and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of
' the other Contracting State; (g) _ the term "iriternationai 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; (h) the term "competent authority” means:
(i) in the case of India: the Finance Minister, Government of India, or his authorized representative; (ii) in the case of Malaysia, the Minister of Finance or his authorized representative; (i) the. term "national” means:
(i) any individual possessing the nationality or citizenship of a
Contracting State; and (il) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; () the term “tax” means Malaysian tax or Indian tax, as the context requires, but shall not include any amount which is payable in respect of a default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes; (k) for the purposes of the Agreement, the term “fiscal year’ wherever it appears means:

(AM Il—aeres 3(ii)] Wa St WATT : STATIN 37
| (i) in the case of India, the financial year beginning on the 1" day of
April; (ii) in the case of Malaysia, the meaning as assigned by section 20 of the Income Tax Act, 1967. j
2. As regards the application of the Agreement at any time by a
Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies and any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
RESIDENT
1. For the purposes of this Agreement, the term "resident of a Contracting
State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature and aiso includes that State and any political subdivision or local authority or a statutory body established under an Act of
Parliament or State Legislative Assembly thereof. This term, however, does not include any pe7son who is liable to tax in that State in respect only of income from sources in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shail be determined as follows: ; (a) he shall be deemed to be a resident only of the State in which
-he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which fis :
personal and economic relations are closer (centre of \
interests); ; =
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of tha
State in which he has an habitual abode; .
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; . :
(a) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.

38 THE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—-Sec. 3G]
3. Where by reason of the provisions of paragraph 1 a person other than an individual Is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated. if the State in which its place of effective management is situated cannot be determined, then the competent authorities of the Contracting
States shall endeavour to settle the question by mutual agreement.

Article &
PERMANENT ESTABLISHMENT

1. For the purposes of this Agreement, the term "permanent

establishment" means a fixed place of business through which the business of

an enterprise Is wholly or partly carried on.

2. The term "permanent establishment’ includes especially:

(a) a place of management;

(b) a branch;

(c) an office;

(ad) a factory;

(e) aworkshop;

(f) a sales outlet;

(9) a warehouse in relation to a persam providing storage facilities for others;

(h) a farm, plantation or other place where agricultural, forestry,

* plantation or related activities are carried on; and

(i) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

3. (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 activities

last more than nine months.

(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 of that nature continue (for the same or connected project) within the country for a period o. veiicds aggregating more than 90 days within any twelve-month period.

4. Netwithstar.t> 3 “ne preceding provisions of this Article the term

“permanent estabiisnment’ shall be deemed not to include:

(a) _ the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;

{wm []—eave 3(ii)] TU HT WATT : SATA 5)

(bp) the maintenance of a stock of goods or merchandise belonging tothe enterprise solely for the purpose of storage or display;

(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

(d) the.maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, forthe enterprise:

(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resutting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person

- other than an acent of an independent status to whom paragraph 7 applies -

= is acting in a Contracting State on behaif of an. enterprise of the other

Contracting State, that enterprise shall be deemed to have a permanent

establishment in the firet-mentioned Contracting State in respect. of any

activities which that person undertakes for the enterprise, if such a person:

(a) has, and habitually exercises in that State an authority to

conclude contracts in the name of the enterprise, unless the :
activities of such person are limited to those mentioned. in paragraph 4 which, if exercised through a fixed. place of bueiness, would not make this fixed place of business a permanent establishment under the provisions. . of... that paragraph;

(b) has no such aufkority, but habitually maintains in the first-
mentioned State a stock of goods or merchandise from which he feguiarly delivers goods or merchandise on behalf of the entarprise; or

(c) nabituaily secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself.

6. Notwithstanding the preceding provisions of this Article, an insurance

enterprise of a Contracting State shall, except in regard to re-insurance, be

deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated

7) THE GAZETTE OF INDIA : EXTRAORDINARY [Part U—Sec. 3(ii)}
therein through a person other than an agent of an independent status to whom paragraph 7 applies.

Zz, An enterprise shail not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly. or aimost wholly on behaif of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, he will not be considered an agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other
Contracting State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6

INCOME FROM IMMOVABLE PROPERTY
1. Income 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.
2. The term "immovable property" shall have the meaning which it has under the {aw of the Contracting State in which the property in question is situated. The term shail in any case include property accessory to immovable property, livestock and equipment used In agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shail apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property sf an enterprise and to income from immovable property used for tra n-rfermance of independent personal services.

j
; |
[art avs 3(ii) J WI ST UAT + AAT 4 |
Article 7
BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shail 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 fhe enterprise may be taxed In the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a
Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contfacting
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.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the .
permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere, in accordance with the provisions of the tax laws of that State. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royaities, 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, mo account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than toward reimbursement of actUal expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys fent to the head office of the enterprise or any of its other offices.
4. insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to ts various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shalt be in accordance with the principles contained in this Article.
410 Gi/13—6

oS ieee 7 . SEPT SEPA, ~ . i re) THE GAZETTE OF INDIA : EXTRAORDINARY "(Parr Sec. 364)
&, No profits shall be attributed to a permanent establishment by reason .
‘of the mere purchase by that permanent establishment of goods or =
‘merchandise for the enterprise. -
poe . . 6 For the purposes of the preceding paragraphs, the profits to be ,
|. -‘.>. * attributed to the permanent establishment shall be determined by the same -""~ ¥
«method year by year unless there is good and sufficient reason to the 2 f ot contrary. cae a)
Sa . 7. Where profits include items of income which are dealt with separately —
“is in other Articles of this Agreement. then the provisions of those Articles shall .
“. =.= not be affected by the provisions of this Article.
Te : Article 8 fos oe SHIPPING AND AIR TRANSPORT te
7 . 1. Profits derived by an enterprise of a Contracting State from the ©
_ operation of ships or aircraft in international traffic shall be taxable only in that ‘
State. 7
+ _ _ 2. For the purposes of this Articte, profits from the operation of ships or aircraft =.
_” in international traffic shall mean profits derived by an enterprise described in _
-". paragraph 1 from the transportation by sea or air respectively of passengers, — . .
°° mail, livestock or goods carried on by the owners or lessees or charterers of ~*~
-" Ships or aircraft including: co
_ (a) ‘the sale of tickets for such transportation on behalf of other _
7 enterprises; and So (b) the rentai of ships or aircraft incidental to any activity directly =. :
pe _ connected with such transportation. oe
: 3. Profits of an enterprise of a Contracting State described in paragraph mt
1 from the use, maintenance, or rental of containers (including traiiers, barges : wo and related equipment for the transport of containers) used in connection with =~
‘ _ the operation of ships or aircraft in international traffic which is supplementary ae
« Of incidental to its international operation of ships or aircrafts shall be taxable «. .-
* °° + * only in that Contracting State unless the containers are used solely withinthe = =
-. other Contracting State.
Lo . A For the purposes of this Article, interest on investments directly | .
-_ connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft if they are integral to the carrying on of such business, and the provisions of Article fo ot 11 shall not apply in relation to such interest. , re
7 §. The provisions of paragraph 1 shall also apply to profits from the 4
ss. participation in a pool, a joint business or an international operating agency. - _ ~ -

tee
Article 9
ASSOCIATED ENTERPRISES
1. Where -
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or (ob) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting
State and an enterprise of the other Contracting State; and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which diffar from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises,
; but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of the
State - and taxes accordingly - profits on which an enterprise of the other
Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State may make an appropriate adjustment to the amount of |
the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
’ Article 10° Ps:
: DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of |
which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means Income from shares or other rights, not being debt-claims, participating in profits, as well as
Income from other corporate rights which is subjected to the same taxation

aA ' THE GAZETTE OF INDIA : EXTRAORDINARY [Part 11—Sec. 3(ii)}
. treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business In the other Contracting State of which the company paying the dividends is a resident, through a permanert establishment situated therein,
: or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, 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 situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Article 11 -
INTEREST =~ : .
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Nisei However, such interest may also be taxed In the Contracting State in
; which it arises, and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest
3. Notwithstanding the provisions of paragraph 2, interest arising in a
Contracting State shail be exempt from tax in that State provided it is derived and beneficially owned by:
a) inthe case of Malaysia:
: (i) the Government of Malaysia:
(ii) the Government of the States; (ili) Bank Negara Malaysia; (iv) the local authorities; (v} the statutory bodies wholly owned by the Government; (vi) the Export-Import Bank of Malaysia Berhad (EXIM Bank):
(vii) Bank Pembangunan Malaysia Berhad(Development Bank of Malaysia Berhaa);

|
[ar Neve 3(ii)) UR Bl WATT : STATIN 45
——————— a 8 EEE eel (viii) Bank Perusahaan. Kecil & Sederhana Malaysia
Berhad(Small & Medium Enterprise Bank of Malaysia
Berhad); and (ix) Malaysia Industrial Development Finance Berhad; b) in the case of India:
(i) the Government; (ii) the political sub-divisions; (iii) the statutory bodies wholly owned by the Government, (iv) the local authorities; (v) the Export-Import Bank of India (EXIM Bank); ; (vi) the Reserve Bank of India; (vii) the Industrial Finance Corporation of India; (viii) the Industrial Development Bank of India; :
(ix) the National Housing Bank; and (x) the Smail Industrial Development Bank of India; c) any other institution as may be agreed from time to time between the competent authorities of the Contracting States.
4. The term "interest" as used in this Aricie means income from debt claims of every kind, whether or not secured by mortgage and whether or nat 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.
I; The provisions of paragraphs 1 and 2 shall not apply if the beneficial
. owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated. therein, and the debt claim in respect of which the interest is paid is Ripe gi With such permanent establishment or fixed base. In such case; the provisions 6 Wik
Article 7 or Article 15, as the case may be, shall apply.
6. __ Interest shall be deemed to arisé 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 bome 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 situdted.
7, Where, by reason of a spécial relationship betweéri the payer and the beneficial owner or between both of them and some other person, the amount

4% THE GAZETTE OF INDIA . EXTRAORDINARY (Paar II~-Sec. 3(ii)]
of the interest, having regard ta the debt claim for which it is paid, exceeds the amount which would have bean agreed upon by the payer and the beneficial owner in the absence of such retationship, the provisions of this Article shall apply only to the last-mentioned amount. Jn such case, the excess part of the payments shall remain taxable according ta the laws of each Contracting
State, due regard being had to the other provisions of this Agreement.

Article 12
ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they artse, and according to the laws of that State, but if the recipient is the beneficlal owner of the royalties, the tax so charged shall not exceed 10
per cent of the gross amount of the royalties.
3. The term “royalties” as used in this Article means payrnents 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 filtns 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, industrial; commercial or scientific equipment, or for information (know-
how) conceming industrial, commercial or sclentific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on

business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, 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 are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying such royalties, 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 o’sligaznuu. « pay the royalties was incurred, and such royalties are bome by such petn:anent establishment or fixed base, then such royalties shall be d-amed to aviss ai ihe State in which the permanent establishment or fixed base is situs: =
6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the

[xT (|—werE 3(i3)) ONT Bl WATT » STATIN 47
payer and the beneficial owner in the absence of such relationship, the provisions of this Article-shalt-apply only’to the last-mentioned amount. In such case, the excess pari 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
FEES FOR TECHNICAL SERVICES
1. Fees for technical services arising in a Contracting State which are derived by a resident of the other Contracting State may be taxed in that other
State, ,
2. However, such fees for technical services may also be taxed in the
Contracting State in. which they arise and according to the laws of that State, but if the beneficial owner of the fees for technical services is a resident of the other Contracting State the tax so charged shall not exceed 10 percent of the gross amount of the fees for technical services.
3. The term “fees for technical services” means payment of any kind in consideration for the rendering of any managerial, technical or consultancy services including the provision of services by technical or other personnel but does not include payments for services mentioned in Article 15 and Article 16
_of this Agreement. ;
4. The provisions of paragraph 1 of this Article shall not apply if the beneficial owner of the fees for technical services, being a resident of a
; Contracting State, carries on business in the other Contracting State In which the fees for technical services arise through a permanent establishment situated therein, or performs in that other State independent personnel services from a fixed base situated therein, and the fees for technical services are effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
5. Fees for technical services shall be deemed to arse in a Contracting
State when the payer is a resident of that State. Where, however, the person paying the fees for technical services, whether he is a reskient of a
Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the fees for technical services was incurred, and such fees for technical services are borne by such permanent establishment or fixed base, then such fees for technical services shall be deemed to arise in.the Contracting State in which the permanent establishment or fixed base is situated.
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 fees for technical services paid exceeds, for whatever reason, the

48 THE GAZETTE OF INDIA : EXTRAORDINARY [Part Ii—Sec. 3(ii)]
. 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 only apply to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State,
| due regard being had to the other provisions of this Agreement.
Article 14 |
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 allenation 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 shalt be taxable only in the Contracting State of which the alienator is a resident.
4. Gains derived by a resident of a Contracting State from the alienation of shares deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State or any other right pertaining to such immovable property may be taxed in that other State.
5. Gains from the alienation of shares other than those mentioned in paragraph 4 in a company which is a resident of a Contracting State may be taxed in that State.
6. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5, shall be taxable only in the Contracting State of which the alienator is > si¢art.
Article 15
INDEPENDENT PERSONAL SERVICES
1. Income derived by an individual who is a resident of a Contracting
State from the performance of professional services or other independent activities of a similar character shall be taxable only in that State except in the

oo _ | :
. (MT VE 3(ii)) ANT BT USTA : SATAN r) | "
EE .
following citcumstances when such income may also be taxed in the other
Contracting State: ' I’
. (a) if he has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that to fixed base may be taxed in that other State; or
: |
> (b) if his stay in the other Contracting State is for a period or periods |
amounting to or exceeding in the aggregate 183 days in any |
period of twelve months commencing or ending in the fiscal year concemed; in that case, oniy so much of the income:as is derived ;
* a from his activities performed in that other State may be taxed in og. that other State. ; ; : ~_
| 2. “The term "professional services” includes especially - independent |
. scientific, literary, artistic, educational or teaching activities 9s well as the _— |
independent activities of physicians, lawyers, engineers, architects, surgeons, .- -
- dentists and accountants. ge a te at, to: . ook
| _ - an 7 ees a rr a . re iF st _
- : Article 16. tp ee,
, DEPENDENT PERSONAL SERVICES _—si. Ss
1. Subject to the provisions of Articles 17, 19, 20, 21 and 22, salaries, |
wages and other similar remuneration derived by a resident of a Contracting - |
. State in respect of an employment shail be taxable only in that State unless. |
the employment is exercised in the other Contracting State. Ifthe employment. .
is So exercised, such remuneration as is derived therefrom may be taxed in -
that other State. . ae - oy
2. Notwithstanding the provisions of paragraph 1, remuneration derived - - A
by a resident of a Contracting State in respect of an employment exercised in.
the other Contracting State shall be taxable only in the first-mentioned State if: _ Lo (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve months period commencing or ending in the fiscal year concerned, and ~ .
- (b) the remuneration is paid by, or on behalf of, an employer who is nota =- -
resident of the other State, and ote
_ (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. .
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, by an enterprise of a Contracting State may be taxed in that State.
410 GIN3—7 a
: ? er: |

50 . THE GAZETTE OF INDIA : EXTRAORDINARY {Part U—Sec. Hii]
———====[=z==I[K[=—=[=={={={={["]juvyer[["a=—n={=z=qz=qz=anaa9na=_"_—="—"—"_—~—X—<—_—_—_—_—_—_————_
; Article 17 . ,
DIRECTORS’ FEES
Directors’ fees and other similar payments derived by a resident of a
Contracting State in his capacity as a member of the board of directors in a company which is a resident of the other Contracting State may be taxed in that other State.
| . Article 18 . |
ARTISTES AND SPORTSPERSONS |
4. Notwithstanding the provisions of Articles 15 and 16, incorme derived — .
by a resident of a Contracting Siste as an entestziner, such as theatre,

_ moton picture, radio or television artiste, or a musidan. or a3 a sportsparson.
from personal activities as such exestised in the ottren Contracting State, may .
be taxed in tat other State.

| 2. Where income i respect of personal activities exercised’ by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportspersen himself but to another person, that income may, -
notwithstanding; the provisions of Articles 7, 15 and 16, be taxed in the”
Contracting State in which ‘the activities.of the entertainer or sportsperson are exercised. 74 ‘

“ 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‘ pubtic funds of ame or both of the

° Contracting States. ar of political subdivisions or focal authorities thereof. fn such case, the income shail be taxable only; in the Contracting State of which the entertainer or sportsperson is a resident.

. ' Article 19
PENSIONS .
en F Subject to the provisians of paragraph 2 of Article 20, pensians, ;
, annuities and other similar remuneration paid to a resident of a Contracting ‘Ty, a State in consideration of past employment shall be taxable only in that State. .
2. The term “annuity” means a stated sum payable periodically at stated

times during life or during a specified or ascertainable period of time, umderan 4

; obligation to make the payments in return for adequate and full consideration so .
__ in money or moneys worth. ce OS ' _— th

| |

AAPA T ES . 2 Tet - , yo
[ay tS 3d) , OA HI UAT ; SATU . 51 .
Oe oaoooo "
Articte 20
" GOVERNMENT SERVICE ;
1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a tocal authority or a statutory body thereof to an individual in respect of services rendered to that
State or political subdivision or focal authosity or statutory body thereof shall
. be taxable only in that State. . ; (b) However, such salaries, wages and other similar remuneration shall
. be taxable only in the other Contracting State if the services are rendered in a) that State and the individual is a resident of that State wha:
| (i) is a national of that State, or re |
(ii) did not become a resident of that State solely for the purpose of |
rendering the services. |
2. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or 4 local authority or a statutory body thereof to an
7 individual in respect of services rendered to that State or political subdivision . |
' or local authority or statutory body shail be taxable only in that State. _ |
|
oT , (b) However, such pension shall be taxable only in the other Contracting , |
State if the individual is a resident of, and a national of, that State. .- - . |
ok -.. 3, - The provisions of Articles 16, 17, 18 and 19 shall apply to salaries, .
_' f,. -7- wages and other similar remuneration and to pensions in respect of services oe rendered in connection with a business carried on by a Contracting State or a Oe pelitical subdivision or a local authority or a statutory body thereof.
os —— — Article21 ; — 7 7 - | |
Tes ; PROFESSORS, TEACHERS AND RESEARCH SCHOLARS ; iy
5 "4. > A professor, teacher or research scholar who is or was a resident of " |
2. - the Contracting State immediately before visiting the other Contracting State — mee |
'. ." for the purpase of teaching or engaging in research, or both, at a university,- ss: _
0 ~ college or other similar approved institution in that other Contracting State So,
. | Shalt be exempt from tax in that other State on any remuneration for such ce
. _ teaching or research for a period not exceeding 2 years from the date of his an
: first arrival in that other State. oe Do, oe
. 2. This Article shall apply to income from research only if such researchis .
f _ undertaken by the individual in public interest and not primarily for the benefit ce
; of some private person or persons. _ L
a "3. For the purposes of this Article, an individual shall be deemed to be a - re resident of a Contracting State if he is resident in that State in the fiscal year
. . + » . ; ;

52 . THE GAZETTE OF INDIA : EXTRAORDINARY [Pare I-—-Ste. 3(ii)]
in which he visits the other Contracting State or in the immediately preceding fiscal year.

Article 22
STUDENTS
1. A student who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, shall besides grants, loans and scholarships be exempt from tax in that other
State on:

a (a) payments made to him by persons residing outside that other
» State for the purposes of his maintenance, education or training;

and (b) remuneration which he derives from an employment which he exercises in the other Contracting State if the employment is

directly related to his studies.

12. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required te complete the education or training undertaken, 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 for the purposes of his education or training in that other State.

Article 23
OTHER INCOME
1. items of income of a resident of a Contracting State, wherever arising, i not dealt with in the foregoing Articles of this Agreement shail be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other than

income from immovable property as defined in paragraph 2 of Article 6, if the

racipient of such income, being a resident of a Contracting State, carries on

business in the other Contracting State through a permanent establishment

situated therein, or performs in that other State independent personal services

from a fixed base situated therein, and the right or property in respect of which

, the income is paid is effectively connected with such permanent

. establishment or fixed base. In such case, the provisions of Article 7 or Article
. 15, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of

, a resident of a Contracting State not dealt with in the foregoing Articles of this

‘Agreement and arising in the other Contracting State may also be taxed in
; that oiner State.

FAT FITS Sis) UNA AAT TAT : STATA 3
Article 24
METHODS FOR ELIMINATION OF DOUBLE TAXATION
1. The laws in force in either of the Contracting States will continue to govern the taxation of income in the respective Contracting States except where provisions to the contrary are made in this Agreement.
2. In the case of India, double taxation shall be eliminated as follows:
Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Malaysia, India shail allow as a deduction from the tax an the income of that resident an arnount aqual to the amount of tax paid in Malaysia whether directly or by deduction at source.
Such amount shall not, however, exceed that part of the tax (as computed before the deduction is given) which is attributable to the income which may be taxed in Malaysia.
3. For the purposes of paragraph 4, the term “tax paid in Malaysia’ shall be deemed to include the tax which would, under the faws of Malaysia and in accordance with this Agreement, have been payable on any income derived from sources in Malaysia had the income not been taxed at a reduced rate or exempted from Malaysian tax in accordance with the provisions of this
Agreement and the special incentives under the Malaysian laws for the promation of economic development of Malaysia which were in force at the date of signature of this Agreement or any other provisions which may subsequently be introduced in Majaysia in modification of, or in addition to, those laws so far as they are agreed by the competent authorities of the
Contracting States to be of a substantially similar character.
4. in the case of Malaysia, double taxation shall be eliminated as follows:
Subject to the laws of Malaysia regarding the allowance as a éfedit against Malaysian tax of tax payable in any cduntry other thar £
paid in tndia under the tecaQel lewd of tidte sid ie 4 x
Provisions of this Agreed, Ky 9 sania of Manaant :
derived from india shall bé alowed as 2 credit againgt tat ie int a in respect of that income. Where such income if @ a a company which is a resident of India to a comedy MG 8 ferit of
Malaysia and which owns not less than 10 per cent oF ee. of the company paying the dividend, the credit shall take into’ decount tax paid in
India by that company in respect of its income out of which the dividend is paid. The credit shall not, however, exceed that part of the Malaysian tax, as computed before the credit is given, which is attributable to such itém of income.
5. For the purposes of paragraph 2, the term “tax paid in India” shall be deemed to include the tax which would, under the laws of India and in accordance with this Agreement, have been payable on any income derived from sources in India had the income not been taxed at a reduced rate or
}
\

s
| THE GAZETTE OF INDIA ;: EXTRAORDINARY |Part U—Sec. 3(ti)}
—e—eeE=E=aoaoaoa»>=~————&—=xL=—=SSS=a=a]====———=E=E&—=——=>E&£—=£=*>2*7x&{={=_=_——X&=[=__==>y>—>—|

exempted trom Indian tax in accordance with the provisions of this Agreement and ihe special incentives under the Indian saws for the promotion of economic developnient of India which were in force at the date of signature of this Agreement or any other provisions which may subsequently be introduced in tndia in modification of, or in addition to, those laws so faras 5
they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. . . _
., Article 25 ;
’* NON-DISCRIMINATION
1. Nationals of a Contracting State sha!l not be subjected in the other
_.. Sentracting Siate.ta any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements {to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shat notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting
States.
2. The taxation on a permanent establishment which an enterprise of a
Contracting State has in the other Contracting State shall not be less favorably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall net be construed as obliging a Contracting State to grant to residents of the other
: . Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to
- its own residents. This provision shall not be construed as preventing a
. Contracting State from charging the profits of a permanent establishment
Se which a company of the other Contracting State has in the first mentioned
State at a rate of tax which is higher than that imposed on the profits of a similar company of the first mentioned Contracting State, nor as being in conflict with the provisions of paragraph 3 of Article 7.
3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of
Article 11, or paragraph 6 of Article 12, or paragraph 6 of Article 13, apply, aoe ' Interest, royalties, fees for technical services and other disbursements paid by ve an enterprise of a Contracting State to a resident of the other Contracting a State shall, for the purpose of determining the taxable profits of such
Be enterprise, be deductible under the same conditions as if they had been paid
“to. @ resident of the first-mentioned State.
mm, 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
; s the other Contracting State, shal! not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other
. similar enterprises of the first-mentioned State are or may be subjected.

(art [}—wew 3(ii)) NTT AY WATT; SATU? 55
————————— EE
5. The provisions of this Article shall apply to taxes covered by this
Agreement. l
, Article 26
MUTUAL AGREEMENT PROCEDURE
\
1. Where a person considers that the actions of one or both of the
Contracting States resuit or will result for him in taxation not in accordance |
with the provisions of this Agreement, he may, imespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 25, to that of the Contracting State of which he is a nstional. The case must be presented within three years from.
the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation, which is not in accordarice’ with the 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 the
Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense |
of the preceding paragraphs. When it seems advisable in order to reach — coe agreement to have an oral exchange of opinions, such exchange may take place through the representatives of the competent authorities of the
‘-. Contracting States.
Article 27 BO,
. EXCHANGE OF INFORMATION OO mo,
, 4 The competent authorities of the Contracting States shali exchange —
a, such information as is foreseeably relevant for carrying out the provisions of - ~~
this Agreement or to the administration or enforcement of the domestic laws =~. | a
! concerning taxes of every kind and description imposed on behalf of the . = =:
- Contracting States, or of their political subdivisions or local authorities, insofar = °

x JHE GAZETTE OF INDIA : EXTRAORDINARY }Parr I[—Sec. 3(f1)]
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 shail 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 14, or the oversight cf 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 orovisions 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 witn the laws and administrative practice of that or of the other Contracting State:

(6) to supply information which ts not obtainable under the laws or in the norma) course of the administration of that or of the other
Contracting State:

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

4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the 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 supoly information solely because the information ig held Sy a vank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to Ownership interests in a person.

, (am ave 3(ii)] Se HT TTA: STATUTEM » |
ee ;
Article 28
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 t Agreement.
3. The case of legal entities not having bonafide business activities shal}
be covered by the provisions of this Article. - oe
Article 29
MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international
Jaw or under the provisions of special agreements. .
Article 30
ENTRY INTO FORCE
1. The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement.
2. This Agreement shall enter into force on the date of the jater of the —
notifications referred to in paragraph 1 of this Article.
3. The provisions of this Agreement shall have effect: .
(a) in India, in respect of income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the
Agreement enters into force; and
. (b) in Malaysia, in respect of Malaysian tax, to tax chargeable for any year of assessment beginning on or after the first day of January in the
, calendar year following the year in which this Agreement enters into force.
’ we te
4, The Agreement between the Government of Malaysia and the
Government of India for the Avoidance of Double Taxation and Prevention of
Fiscal Evasion with respect to Taxes on Income signed at Putrajaya on the
14” day of May, 2001 shall cease to have effect when the provisions of this
| ds,
410 Gi/13—8

58 THE GAZETTE OF INDIA : EXTRAORDINARY {Part Il—Sec. 3(ii)]
; Agreement become effective in accordance with the provisions of paragraph
3.
Articte 31 oo
TERMINATION
This Agreement shail remain in force indefinitely until terminated by a.
Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration period of five years from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect:
(a) in India, in respect of income derived in any fiscal year on or after the first day of April next following the calendar year in which the notice is given; (b) in Malaysia, in respect of Malaysian tax, to tax chargeable for any year of assessment beginning on or after the first day of January in the calendar year following the year in which the notice is given.
(IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.
DONE in duplicate at Putrajaya this 9 day of May 2012, each in the Hindi,
Malay and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.
FOR THE GOVERNMENT FOR THE GOVERNMENT OF
OF REPUBLIC OF INDIA MALAYSIA
yan : C-
(VISAY GOKHALE) (TAN SRi DR WAN ABDUL AZIZ WAR ASDULLAH)
HIGH COMMISSIONER OF INDIA SECRETARY GENERAL G9 TREASURY
TO MALAYSIA MINISTRY OF FINANCE MALAYSIA

[aT 1). TE Zrii] SA BWI; HINT 59
oo provoCOL— (ti (itsi‘s:s~‘“St:s~s~—~

At the time of signing the Agreement between the Government of the
Republic of India and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provisions shali form an integral part of the Agreement:
1 With reference to paras.aph 1 of Article 4, it is understood that the second sentence of this paragraph is not to exclude residents of countnes adopting a territorial principle in their taxation law.
2. it is understood that the persons who are entitled to tax benefits according to the Labuan Business Activity Tax Act, 1990 are not entitled to benefits of this Agreement. However, the provisions of this Agreement shall apply to such Labuan companies that have made an irrevocable election to be charged to tax in accordance with the Income Tax Act, 1967 of Malaysia.
3. It is understood that the term “may be taxed in the other State”
wherever appearing in the Agreement should not be construed as preventing the country of residence from taxing the income.
4. Jt is understood that both the Contracting States shall review the provisions of Article 24 (Methods for Elimination of Double Taxation) in order to consider the extension of benefits in paragraphs 3 and 5 of that Article after the period of 10 years from the date on which this Agreement enters into force.
5. Notwithstanding the provisions of paragraph 2 of this Protocol, the competent authority of Malaysia will provide information under Article
27(Exchange of Information) regarding the persons who are entitled to the benefits of the Labuan Business Activity Tax Act, 1990.
6. With reference to Article 27(Exchange of Information), it is understood that the term ‘information’ includes any documents ar certified copies of the documents.
7. With reference to Assistance in Collection of Taxes, it is understood that if Malaysia amends its domestic laws for this purpose, then, the two
Contracting States shail consult each other for the purpose of inserting Article on Assistance in Collection of Taxes in this Agreernent.
8. With reference to Tax Examination Abroad, it is understood that if
Malaysia amends its domestic taws for this purpose, then, the two Contracting
States shall consult each other for the purpose of inserting Article on Tax
Examination Abroad in this Agreement. :

@ THE GAZETTE OF INDIA : EXTRAORDINARY [Parr ll—Stx. 3(ii)) |
eeee——————SeoOQQooouoeeeeeee—— ee :
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have |
signed this Protocol. |
DONE in duplicate at Putrajaya this 9" day of May 2012, each in the Hindi, .

Malay and English languages, all texts being equally authentic. [In case of

divergence of interpretation, the English text shall prevail.
; ' |
; \
FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF W |
REPUBLIC OF INDIA MALAYSIA
(VAY GOKHALE) (TAN SRIDR WAN ABDUL AZIZ WAN ABDULLAH)
HiGH COMMISSIONER OF INDIA SECRETARY GENERAL OF YREASURY ‘
TO MALAYSIA MINISTRY OF FINANCE MALAYSIA
i j
7
: | _
_ Printed by the Manager, Government of India Press. Ring Road, Mayapuri. New Delhi-b 10064 -
and Published by the Controller of Publications, Defhi-1 10054