Section 90 of the Income-tax act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries - Latvia
Notification No. 12/2014 [F.No.503/02/199-FTD-I] / SO 663(E) was published on 5 March 2014. Its subject is Section 90 of the Income-tax act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries - Latvia.
This one is about a tax treaty. India’s treaties enter Indian law by notification under section 90; where the instrument below is that notification, its date decides from when the treaty may be applied, and where it is a circular, it is the Board telling its officers how it reads the treaty — which is not the same thing.
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 Do not quote from this page.
° Ua Ao Slo VeFo-33004/99 REGD. NO. D. L.-33004/99
Pati 5 a, He a waa ow =
Che Gazette of Gnrdia
STATE ~
EXTRAORDINARY
am []—ave 3—39-avg (ii)
PART [I—Section 3—Sub-section (ii)
Wifteart & werfora
PUBLISHED BY AUTHORITY , a. 568] ag facet, quar, At 5, 2014/14, 1935
No. 568| NEW DELHI, WEDNESDAY, MARCH 5, 2014/PHALGUNA 14, 1935
face Aarerat (arsrea FATT)
afer
Te faeeft, 5 ard, 2014
(STTFZ)
FT.M. 663(H) vate, arr ae He H are H tet wera % ae ua facia aves Ft Cpa
% fore area worerse Ft ears site arferar woes Ft acare H he WH HUE (TAH TAT FA HUT He
STMT) 1 18 fara, 2013 at ve Reet F searat Faw ae F; at wath, Sea HUT Ht aT Het Ft aTéha 28 feara, 2013 2, Ht aa Hae F Hqrae 30 F tr 2
e ATA Tat HOT Bl aT eet % few sata srt * aga aar-aifea sfeard yt wet daeft afergqaarat 4 a are ft afirepaar Ft arta 2; at wath, Tet RUTH peas 30 F Fears 3 FT SI-Aa (H) aaa Hear 2 PH area F Tea HIT
} WAG Sat HUT F AY SIA Alar HVST as FH Yd ale FH HIS Are H GIA fea Aaa Gas are WITH
art ava faedia ae F oqerst art Fae FH arash srt satan aa, arrat afer, 1961 (1961 aT 43) Ft arer 90 are vaca aftaat ar var Hea gv, aria acare waagre fee edt & fH ara ae Het H art F Stet Hera & after wa facia anda Ft crearey & fre area Torersg FT aeaHTe se aefaar wey Ft aa & abe Gas HTH at Trae, aT PH
sae ay dors aaa F foo weg, area Ha ate, 2014 ¥ vay fea S gars BAT |
[aferaat A. 12/2014/#1.4. 503/02/1997-THaTS1-I]
afata tara, aga aa
990 GI/2014 (1)
- 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
P aa It HU H Ge H set Hears H Gere SH US ATA Hl Cras & fore
ATT THTST At ATHTT
AT
arferar worersy At earthy HUTT
AIS ToT AT THT ste aTferar ToS Ft ALT, aT Te HUT Hater H Stet Hears
& aRet at cares asa HT Cees &% Fw gar sat eat & ste ahs aga at agrar ea Ft afe & wa were fora Heat Ft Sear a ATA fora TAT HEAT Be a:
TTP - 1
orf air !
We HU Sa Safa IT ATT SMT, ST aaa Ss Tsar FS Pat cH sera erat F Fare F | ;
ATA - 2
after FX :
1. - We mere Pet a farerars tse aaa sass Tors STMT STAT Say ITP STAT
Wa Ie MTT TT HA aes A ANT MT, Bre & Peet ft aes a TT ST
20 aa aya eae aaa sae S ra aaa I TT AT Het Alea Ha AA Aza aT
Facet Te TT Te at HA HT aT IT TTT aT Het HST FATA STAT |
3. rr ayer eet oe ae Hae ATT aT Fa Sa TT:
#) 9 wea H, ara, rat sa oe art are BS afer Ht rer 2; (Fora sare are “aretha He" HET STUAT) ;
@) arfeaara:
(i) Dara (i) tafe area:
(re gars are “aries Be” HET ATTA) :
4. We ware Peet Ht aed aaa aeaa: Bara Het Ie ft ATT SPT AT Hares Us Bea fT
arma &t artha & ware frees act & ataheer sera Sas ears Oe TTT Tea a faararet csat aan after fredt oft cacqoet oRadat & dae A wa-gat at afegra Hot wt sas aaa-aest
PUA BA F FHT TT ST |
AIPA - 3
araret Titarare
1. - Sa as oe aw PH esd H cera afer FT aT:
- [am ae 3(ii)) AR Al UAT : STMT] 3
: ) SATA" Tee APT BAT TOS aT UTA A sa Ca aS At TAH
BI Haass Ha TAT SAH aTa-ara Be Ht srey aah aa ofa 2, fra az ayal ara We aa Ue aftana ate ards ara ate aera ara &
HATS ATS BT TATA ATA aac, sey areas ste aearferanre ST;
@) 9 “aren” 92 & afte Qarfean aoress, wa sear vat hier ae F Pe
WaT & Ta SAT Hs ATeaaT TST HT VT Ate alsa woes aaa anal aa a as are ser aa, Pret orfeaar & ara & sient sie areas ara
HATA aera aAat aa ste Tas HaAaT sie Sah ops dareat F ade F
arfearar araey arferaret ar WaT Ht AHAT B;
; 7) «= “wae afarararet Usa” aie “ga aftarart casa" vat ar avers aay Ft aterqare
ALT THTST ATA ATPCAAT TLS F;
. a) “ones” ga FH arg oats, are ae, aiteat ar are aye ate HE ar Wet aT
ofa & fra aatere afeererét usat F wae acera art F sents cH aera
Sars HST A AMAT Bar z; s.) “Herd ge a arg fra Pare aaa ate gear afta @ ra ae vata & few un faite fara & eg A Arar TT
4) “up aftararét css a Tan” aa “gat aftararét usa ar TaN” Ve a HAT: TH
aftararet usa & fret frat are darters are sera aar gat afaarardt asa F
faeft rare arc dares He sera afta Z
a) “aracersty aravara” 942 a afaa Z, wa afaarardt uss & fet vers ara aaa a, Pret sear saat arqara are Fre At ofaea fare va Peale F aa Herat
FIAT ATTA Hae Gat Aftararet css FH carat & Fhe A sara ara 2;
” a) 0 “aa oifrearét’ oe a ahaa 2:
; () oo area F: far aH, area aa aT Sa Tf SAA; (ii) arferar aH: faa eaves aerar Saar orf ahaa, a) (“ofee’ ae a ahae:
(i) eet aftereré ase fh orice aren west ara ars aes; (ji) ars a@raett of, arfteré aver dear, fara aot ga ace Ft afte Peat aftarardt usa F yaa arpa & oa atc a;
- ° 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
a a) “ae ae a dat H aqar, area ax aay arfeaaa ae afte 2, weg saat tet are can oifter wet ah, Ht sat Het F ade F Peet yer quar aw H ded Fea a,
FT IT AS AMT ANY STAT Sl HVAT SA HUH Fae F TT qe alse aya ATA FT
alas BT; z) “Aa ay” ca a afta é:
(i) « aa HATA, Ie Are Ft Yacht aret|@ a arees SrA avert fais ae; (ji) 9 arferar & areas A, waa are Ft gach arte aera sas are area BT
aret sures sate |
2. feet afeararé case are wet ae ga were at PT At aa ay few AT aT oe, wa aH at & aera oifers a a, Sad aaftarite Prt ee ar aA aes So Tt Sa AT :
watsrat & fee sa crs, farq 9e ae HUT ANY Sl Z, BHT BH Hear Sa AAT Star F Hitz |
See ay ae ara & sreenia are HT ort Ta sy & Pest sea ara & seria sa Te ar feu ae at ax atraret err |
ATS - 4
frardt
1. SA RUT Waa “WH afaarardt tse ar rar” ye ar art Peet Oa oat 4 2 fra az
ST UST F HAT H ets TAH sheaves, Para, Tara seraT SATA HCAs aeTAaT TAT TAIT
& feat Oe st arcoy SF HC ATA GT AHA S AT SAA Ae Tey she Sa HTS TAH TI-TATT
aaa Saat Carts orfercor At arfre s 1 aah, ga ya HF ars tar aah ota ae 2 fra ox
Haat Te Usa Hara a Bra are ara IT Tas fea Got ae Ta Urea A HT TT TT aT |
2. - Wet hears 1 FH aaa Hare Bre aah stat St afaararés creat ar fare a, sei saat ghaaa Prarare aa Ft Seat :
a) «= - Sa Hae Sat Use aT Paresh Ara Se Get sa UH ears rara-qe Trae FT, i afe sa drat a asat Ff are cart frava-qe soe Bt, dl ag Va UT aT
frardt arat sre, rae ara sas oaftare att afte date afteac (Heat , feat a Fx);
@) af sa ase a, ras sas seca fea fatea & Prato vet fear oT aaa at
Hay ale Sa Seat TSA HS Peat At css F Hrs err frara-ye sree set FT, at ag Sa usa ar UH Praret Arar sre faras ae Breas Tear BT; mT) «-afe ag areas atat St Usa F teat at aaa sae F Peet ot arse F ast cam St, aT
ae Sa asa ar are erat are arava ae UH UB z;
4) «o-afe ag erat &t aset ar fea at aaa sad F feet ft oe ar oe at 2 aT
afaararet tsa & ser orferartt orerite seat are sa wea ar Poh eet |
Cam il-ers 3) ANA Al USA : STATI 5
+ 3. wet tors 1-H Saaat & arco fet ate a fra arg oats Stat afaarartt cear-ar frardt at, afeerarét csat & aere orferardt ones & caret sae] cara, ara a H eae AT aT
are areal Al cara F Taae age seats set sat WT BT Tay Br Vara Het | Ut aaahs 7
amy At feat F tear afte ca Hae F eta ATH WTA Hes FH Gators F Pet ft afaarart ase ar
Frardt vet ATaT STAT |
TSE -
caret eet
1. Sa wae WaT & few “ear Pearaa” Ge Br array Brae & Va fAfera ears F FZ, frre are fart Serr ar areas Beye: sera store: Feat STAT S|
. 2. “eardt dearaa” ve & faereaar fraferfera after ait :
; (%) ae Ar Als CATA;
, (@) rg eT; (Tt) Ars raters; (3) Ale HEAT; (S) arg artaray; (a) are fadt arn, :
(&) Pret artes & caterer are sresrrre St Gare aT avsTeo afaarc ASAT HAraT ST; (3) 9 ae WH, arraret aera Aer ears reat BN, arias, arrarett aera gaa aatere ardenary fare are et; ste (4) «Fe GIA, da aaa Te aT Balt, Gara aay arpa sare H frend a ars ser
Q eaTF |
3. ye “eurdt dearaa” a fre ft fe feo oe :
; *) arg waq-eae azar Pato, vearos aear dare ota ava saa dafac waaet ariears, af tar waa eae, afar aera artears at aaa a afie
| aaa ah ae;
@) «Fare yeqa wer, fora ea vate Bq San A ot ev het aaa aes arftat area & fret afaararct use H sera Ft goat Aare ofthat Z, weq Hae set
Wal sa eaey & farses (set serat dae seats Ba) sat afaeraré asa F
Prat aree ads Ft rater & tax per Pravax ae are & afte At aah ar aafeat a ere gat aftararé cst F are teat 2;
990 Gi/iu-2
. 6 ; THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
- a) feet afaereré asa F aadt aa ak wager ait sae orpfae dareat A are aaa Fas Bet % aaa A athe we feu me ardwea, ferq Saat THt wa FT
arinare feet ot are are At safe F pa fravac 30 faa a afte wate aar wafeat & fore art ce are Z |
4. ga aqeae & ydadt sodat & aa eu oft “coef dearea” ve B Prafeftad ar arta vat
AAT ATT :
a) va sen a aafee we aaa aey-aeqal & ara avercu, yess ayar Peeftah F
warsrarst afters ar Sedat HAT;
@) ara Avera, vasa aan ected F yatsrars sera & safes are aay yea aeqatt a Peet cele ar Ta-Tas BAT; |
7) fet ey Sere are Fae Farha Pu oy FH Waray Term FH Ara aay WVI-
ACH H CATH HT TS-TATT AAT; :
a) Sanh fre Aret Baa ea-aeqal ar Hae Ha Hes HPT aya Gea UH HA
fore aarctare & fret fafere carat ar a-TaTe HAT;
S.) ven & foro Fae yeas aya cers carey & Peet sez aries at Waa warrars arctare & fre Afra Sara Hr Ca-TaTa HAT; a) «9 - Sa-tears (*) & (S.) aH a strates tae est art-wartt & daha & fac oraara && feadt frre cary ar Ca-cara wea, sed FH sa ators FH ofhoomegeq arerart & faa Sart BT aad BHATT Pest wreearH aT aes aT FT ST
5. hears 1 ae 2 H Seat > Sta eu Ah, war Sadat AfAaa BH at afta, fre ox tos
6 Any atat at, a fra are atte sry afaarardt css & ft sem Ft ate a ws afaarars ass F
ar Fa @, Fer Sa Breas F dae F, reg oH oa sem * few wear 2, yatfeafad aftarardt tsa F Sa San Hearst SEAT HT SAT ATAT BUTT, ahs a aah ae: P
e) SATIN HATH A a Ts FF Saar aera Hea HT fare a A Se ae HEAT |
sa wifes ar wart ft aca a, wa ae fH 0S ooh A aeafear tars 4 F ; |
sRafea sa afafafiat am difta a a, Pre af ae arta & ws Aaa ea |
ATETA AS VAT HAT Z, Hl Sa Tears FH Vasa H aes ara } ca Pfoaa eras al wa cart seares aet SATO; AAT
@) tar are orfeare oe et at, fg ae fe oft recs seiteafae ose F OA ae
AAT WU-Seq ait HT eels TaaT aT forae a ae Tera At SA A Ara Sar Ya-aeqat |
at frahra wa & Peete wea a |
7) «0 (Fag, See & fare Pea ase ara Wha, seifeafas ose F areaa art ar
AST ITA HAT BT |
; - (AM M-GvS 3(ii)] FRG Al USA : ASTUNT 7
_ 6. feet sere ar Peet afeerart cee A ara ga aren are careft aearcs ar SAT aet AAT
sum fe ag sa use F Peet cara, avarer waters wste azar eae BPAraa aret Pet wer sie F
ATEAH A HTUATT HAT B, Tad fH VS SH Is HIATT FT BTA ATATT BT A HT @ aT | TAT, wa te Peat aftrat & arrears (la: serar TAT ha: Ta Tera FT ax F feu area FF, atx Tat afianat ax sean ® ata od oa rat & fra FH eae aa & Sta Ft eat, aa 0A afta at ea tors & afore & aente cae Shae ar wate ast aaa Se | OS a F Ts 5
TTT ANT ST
7. ae ay Pare Hert, TT we afferardt ce Ft fare 2, ft Ot wert ar fafa aedt & aaar feet tet aeodt arr frafae aret &, at gat afaararét case Ft fran & azar at
Sa Tat sy F (are Peet caret Fears HF ETA F aT Heqar) arcane Heat Z, at sa sat F
& Pret weost Hr cara: St Lae Hr CATA SEAT FET ATAT TUTTI
: ATE - 6
Tra Taha F HT
1. wa afaararet trey & feet frardt arr gat afaararét use F fear sae arate (pie sear artrst & arr ated) FT AT I Ta AT TST FHT HATA ST HAT F |
2. “ae arahe” oa ar at adt er aT sa afaarard ost & ara & seater sear at Z, fread Prarcefts aah fers 21 ga oe H, feet ot area 8, a fer St - rare eae & aaa F
afar aaa arate & seared & eT AF aegis, He ate arhest F yaw ogee att Toear, TA
after, fra oe earafe aaet area ara & Sade ary ad at, wae aeafe at ana F
afeart ate afta were, ata car sey wrplds aareat H ateat H few azar ated FH afeare F
oftne ea t oRaddia aera fae serahrat & afereare, age ae ate wager ate sae orate area & HAN sya sea are Senfea Ft as aret Beata F aferarc Brad ast oearchrat
. % fea & after azar ara nee & Tere, atare site arqarea at araet arate F wa F at ara
TUT |
: 3. hore 1 Baas, wae aroha vera Ta, Ga Pes ae BA aT sas et eT
Wt HANTS Says Ss avet ars Te AT ATT St
4. tome 1 ae 3 4 sede, et ses A aaa seats 4 area as Os aT eas Ra BTA
Poqred } fre cae rarer aeaha SF ore are ae At ATT ST
ATER - 7
HIATT SF ATA
1. wa afaeraré asa ® fed son & arat oe Hae Set tsa F ae aT HT as oh PH
ag sam gat afsarart use & eae Peet caret sears F areas F sa use F arcane et AT
at afe see sere oater aes a arcane SAT AT PAT Sa Ta Haat Te Tae tT Ff aft He TAT
- 8 : THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
“aT aaa &, Freq Sas oat FB Hae aA ser Te St HL NT GT Sa Ca Fearaa BI MA BU A
Sa i eerste
2. Ts 3 Sraat H seats, Tet UH afrarard casey ar ars ers Far afaararat ast
H feac fret cardt dearea & areas F wrtrare Seer By, Fal yeas Afaararh asa F ta ert
HEAT STON BU ATH, TATA ATA SUT forwH Stat Ft Ta Aaa cadt Ha Ae WH AAA AT
sae Radit-qedt ofteafeat A wa sare ar eager artes F art eu Pret afore sit Fx
Sa F ara Pra: aaa BTS BTA HEAT F foray ag WH Cat SEAT F |
3. feet exrft dearca & arat & Prator act F sa ceg |S He ara FB eda ate Tat atarat & aeaeta sa oat Ft wetdt Ft aque st ore, at sa cardt dearea & yates at fru ora &, frat ga ware feo ae arta ws aad garafas ore ot ofa g, wa et a sa urea F feo ae et fred eortt dearca fae % arrar aera Pee ae ah gare, caret dearaa art oa afsat & dae FT Terms yea Heaters at array wah Pest aes araterat ar Veet aerar aer :
afirearct & wart & aaa F crafeeat, Frat serar eet ave Ft aay wera & wy F aerar attest
% ey A, favored fafore aaret & fae aera wae & fru quar aa san H area FT SISA,
Paral sears HT Sere Fea ae aa Ve sae Hwy FH (areas ora Ft ofaghs a firs) ale He zt, war At Ee Bt A Sas ase F Tet Held At aaa sat SF seh Sst ware ws car Gears F
aay ar Frater act F sa cen a ara S set fear Gre St east dearaa ere San * years artes at aera gam feet sea araters Fr Feet aerar aay ofeach H yah H geet F crafeest, frat azar edt ace Ht sey sarah & eo F aera Proof fasre Aarat aerar veers & fw ator & er FH yar Prd ds Sern } arses ST ASH, Term aaar sah Pet aay raters aeray
Wart BATT BT Tare Faw WT ay Ie ATT H BT A (areata ore Fh yfaght & fra ara) waht far war eT!
4. te ara, Fae ca area a feet cart dearea Bt ger aet ara so fH sa ert aearasy F Tare } fore Aret ara Wy-qequ qt Zi
5. -dadt deraret & vara cart dears & aren gu arat at aa ae aaiqad set vata & °
Frattta fear aren ten, wa ae fe Sas Paha arg Sta gar sate are set ST I
6. - Wet arat Hare Fh tet Be oer att & frre ca Hare FH HT Aare F ae 4 Aaa
Fear WaT %, Fel SA Hwee H GIS Sa Apes HB TIFT A Hara et St |
TTS - 8
Tere ate arg wager |
1. UH afaararet usa & feet Sem are aracarsta ararara F Serarat sewer arqarat #
Taras F WTA als aTet ATT Ie Hae Sat Tiss A HT ATT TTT |
+ [ART ave 3(ii)] Ud Fl USF : TSMR 9
2. weacarstr aravara F are rar Teq-aeqatt & ofa & feo gar feo ae eat wa,
TITAN AAT See Peers ae ae (ras Feat F aRaea H few tax, aha aie safes TEA
onfirer #) & tears 1 F afta aftararet css & fest sem aa Hae Sa tsa F Hera Slt |
3. fa aqeae BH wares, Peet afeerart ose F sacosts ararara S ear aaa
ATTA 3 TATA HBAS BT AAT HUH aha aT aH wT F fe ore are faa ae sare FT
Ta waar HAT ATTA | aera SOTA AT FH ST A ATA STOTT Be Hea 11 H TTT VA
sare F ae A ANY Tet Slt |
4. tore 1, 2 at 3 8 oaae feet Ger Ft afters, Pet ae sere are Pett aeaeerst
“ wares wstet & ore arat oe Ht ary ST |
; APPA - 9
aeartt Seay
1 ‘et
6) «wa afaararét cea ar ate Sam gat afaararé use & fet sera & waa, faa
HIT GH A Weqrearg: STAT ATTA: ATT HAT f; aaAT
a) «dt aate, cH afaerardt usa & feet germ ae gat afaarardt ase & feet Sarr mae, aay sera Gott AF yeqera: SaraT aerate: ant aa Fz:
ate erat FS Peet ft eae F Sat seat & fhe sah arises aearar fade aaa F tet ard TET HAT ITE Tet S Ht SA oat & fa Z, Ht cada Taat FH sta cet ore S at Oe HE HT
ara ST St erat H reat ara Ft eas F sa Tet F A cH ers SF ora Gar Sten, fq sa at
PIN ST THT ITA Fel SA, Gl aA Sa Sam FH oral H ase Paw HT aa ae Ga Ie TAA
: HC ANAT AT ATT |
2. Wat we afeararé ose ca cree & Peet Gers arat F sa art Hr afeafera wear 3 ae
- TAAATE HE TAT S forest Te Fae Shararayrdt css H Hat Tears Ie Ta Gat Usa BHC AMAT TAT FS
aie sat aftafers Pau ae ara te ara Sf TT wea eahaa ces H Sere Ht Te feats F ore ev ara afe dat seat & fh ware Ee od Ta are Ht att MT aaa Sarat & ste coreg TE Stet, Ta Fe
GAT Wsy Sa ATA We GAH Tarita He FT UY F aca aaa SA HOT | Sa THT FH
aaa a fara eet A ce woe FH Hey Saget at aaa wT a ears F cat Sh aie ae
Haas BT, At Ararat sat H ery ofa WH TAT FH aTA Teas HUT |
FTA - 10
arate
1. Ua Afeararet cee At rare feet wert arr gat afearart ass & fet fared a wer
Pau Te ATA Sa TAT UST F HTT SH |
G96 GZ)Iy -3
F “ 10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SECc. 3(ii)]
2. aarft, ta aratet oe ca afereraret cy F ft ae Se UST RTH AAAS AT TAT ST
aa frakt arate sar Hes are Heat wa Part @, Teg ae aratat ar fearanft cart gaz afaarart usa ar wp frardt & at ga vant aa A aaa aT Cait Ft awa aA F 10
afte a afer aét err | ae Tas Ta arat aaa F Sodt B acres ar sefaa set ao, frat a arate ser far a FZ |
3. ee aoa Ha ee “ATT” Te ar afore Maret sever ae afer A ora arr FS TT
ara At anftarttar & aan & ara a at, fora oe aT Hera STaEAT ATT Stet S HT Sa UST STAT
Harald Hat F ITs ars Ie ATT Seth -@, Paraeht faa aes areft Heat way ara Fz |
4. tore 1 at 2 & sade oa feof F ary ae att, safe ararat ar feeartt cart ot oF
afaarartt usa ar fraret att & aren gat afaararét ose 4 aet faa ww cart aera F =f area & arcane wear &, reavcht arate star Her aret Hert Parc azar ga gat tsa F fea
Pret fafera cara & cada Safers Fare vara Hear 2 ae ra eats & dae F ovata Ft garvtt ;
Ft ard & sat Fe a Wat eat sears azar Para cara & wart Sa a aaa F | Oeht feast
H, peas 7 aT aaa 14, er AP Aaa aT, H SISTA att |
5. - Wat are weet, TT wa feared ase Ft Pare Z, cae dfsararét use a ara aaa AIT
wre weet &, sat aT UST HET are ar PRU TU ara az, Peet At were ar He TNT TATA, wa aa PH US arate Sa eat cree & Pet ard at star Paw are at, serar wa aw PH fre aah are F araiat Ft aarntt Ft oredt st, ae sa gat asa F fere Peet cart dearest ar Peet fae ear a yard Sy a dae at ate a At Hert F afaatta arat oe Ht ATT TT, are aT fa ae arate ayer afaakts ara Tt ST a aT afore ST A Te at ces F Taya SA areata ATA
art Sy F BT |
ATS - 11
) aT
1. wa dfterarét casa F saya aa are war qaet afaararét ase *& Peet fared at rar far :
TU SAH TL SA FAT UST HHL ATTA ST TT | |
2. watt, sa ware & sare We ae Afaarardt ose St ft ate a OT a FF OAT AK |
ara ot aa frat Usa A ag Baye sta z, freq ale sare a Roarft cant gat afaerarét usa aT oem Praret & at sa THe ware aH, sae AT He Ta 10 after & afer vet ST
3. ear 2H saat & are Eu Ht Us ahaarard Usa F Say SM aT Sa TA tT
HC Be ITA art, afe ae Fre are wre at ate Raarft wy a aaa cartes F car wa s:
*) 9 - gat afaararé ose ft aa, saa ate ceria so-sart gaan are cardi oTferaeor; sera
@) i) area are FH, areca food oq, areca Frata-arara Sm, crsty arava aay,
- [AM I -GvE 3(ii)] ONG #1 USA: TAIT 1
. ii) arferar area &, tH ate aries aa ates oe ate ap ate arfeaat ate area areudt watt: seraT
7) TS eT aT Gea, fora We stat afaarars asst H aera orfseareat |B Art TT
3 ATATA-WaTA BH ATE A HA-T Te AEALA FE ST TATAT .
a) «area ar Bre fare, afe sara, area aeare at sah Peet cra Ta-TaTT aT
eartra arte eat Sq-AaTs @) (i) aT 1) F Safaa Penrat F & Peet & art feu ao atten, Sta seo azar seu, areetpa ar difaa whee H Aaa A ser fear war et; araT
3) 9 anferar ar até Parc, aie ore after At aeare aaa aah Pet earia orfaercr ar sa-tcrars @) (ii) a 7) F Sfeafea feat feara arc feu ae acter
: ar ata ae aa F seat ven, archer aaar thre Hise H cae F star Pra
TAT z |
4. Sa Aes aT - aE “SAT” res FAP FS - Te Tae FH eT See creat SF WT A, ale 3 tery sre ahaa St aera Tat He ATS TS M-aTaT FH aT A ata ar Ble alee WT
at oaar vat at ate fase we S aears waist a ae are ae erga era AET-TAT FIT ATT
Prat tet sfeyfaat, decat aerar aeor-gat & safe Aira ate geen after ST | “sats” Fe
Hot as are onfte vet Spit fra ages 10 % Sadat F cee arate ara wa 2 | faaftat aerntt & fac adds daelt garct a ea aes HWA & fore sare AST AAT STAT |
5. torre 1, 2 ax 3 & sade oa feofe Ft ary at att, aft aoe ar fees cart, afaarardt usa ar fraret art a gat afaarart ose F, reat saver ayer gar at, Tas fea Pett caret Sera FH TENA A HIATT HAT Sl AMAT Ta Fat css H, sas fea feet Pra ears a cada dates Aare froorfea acar at ate fara aeor-ara FH are F sare Har Har WaT al ae aa
‘ wart & eardt dearca aaa fafera cara & ward wa a aeag BT WA Aaa F, eae 7 TAT
Wpras 14% Sade, Har AT ATAAT ST, ATT ST |
: 6. sare Pet afaerard asa F sqya Gar AAT SOM, ale Sars HST HA ATA BA TS AT
frardt at | carte, wet sare arar wer are oats ar, are ae Peet afaararst ose ar fart at aaa vet fart dfaarart cee F os cardt dears aerar fAafera cara & ate ga dae F ae rat
Ot sare Wart PAT WaT AT, Sa HIT HT SAT Sa ae eat searaa aera Patera cara are aed far AraT @, A Sa WHT HT ATT Sa Use F Sq ger AAT SOT eras ag ears Feast ayer fafera cara feara = |
7. - Wet, at ae A oT A PRAT eat & fhe aera Sa ara Ste oor Pett aT
ate % dra fae dae art H areo Her FT 7E sare Ft CHa, Ta eT ara FT ears H tad EU
fora foro cara Ft cae wear At WE B, Ta THA 4 ag od @, frase aaa A ca yar F ae AeT
12° THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—SEc. 3(ii)]
am # feate F wer et are att fRoranft cart & ate aaah a ae arc, aei ga aoa ray Fae saa wy a afte can oz dary eh ba ares 4, aarafrat & afer art Wx, 2a
RUC HAY Saat Hl LATA H Tad EU very Ahsan UsT HF HAT HF ATA HC ANAT TTA |
HTS - 12
crafeeat ate watt Sarat & fare fret
4. wa afaararé asa t saya St are ate gat afaararét ces & Pett fare at star At we crafeeat ate cath Aarat & fore Ara oe Sat eae afaararet Use HHT TAT AT aT I
2. aarft, sa vere At cratecat six aaitht Aare & feu fre az oe afararét usa FF Tf, frat 4 saya gf af, sa ce ara F aqare Be TAT Tae fee ale cafecat az |
aadtht aarat & fro ta ar Raat cant gaz afaararét ase ar we fart 2 at sa are J
AMAT WAT HL Wafers Be aah Aare few Fra Ft awe aly B10 wfaera a afers aet ant | ;
3.4) a aqead F qar-wae “cafeca” wea aT aftrora z - feet arieieas, wearers, sera aarita pe & Pet ardhree, rat faerarerars fred separ tay aerar geasha TAT
ayat vipat & wa eq aaa Tarra Sq aera Peet sterthrs, arftrisas serar aarte Sra Fe aT Aq Aaa warfare Sq aarar sentir, arhtsas aera salts ayaa & dafeea gaat & fare sft F wT FH ora At vg Pet A ware Ft erate | |
@) ee aqeee 8 zaerge “aaah ara & Pre Ate" oe ar are 2 aa ae aT |
arftat are at 7s Aarat at Sede afea are vae-ard aT aattht aera dara Aare Her a ofan HF At we Peet Ht ware At aarafirat & werd cae a Hae aed 14 TAT 15
H sfeataa aarat & fore Ft 7s qerahrat afer sets |
4. tome 1 ah 2 8 aede ve fPeafe 4 arg ae BT ae cafes ar aah Aaratt & far ta at eaanft cart, ot ow dierent ose ar Part aa F are gar Sfaerart aes F, ; rae wafteat at cath aarat & fore Ste sae ated & sat oe fea feet eat dearest F ;
ATEae A HIATT HCA SF AMAT Ja Fae Usa F aera fese Peet fra era F aaa Aas
Fare froqrfea car & car fra afetare array areata & aaa F cafeeat ar aadtht Aarat & few hte war ft aredt %, 3 a eareft dearces aerar PAfera cara *& are wart wa a ara Zi a aT
H qareatt apes 7 aaa Aqeas 14 FH Sa ATT Sl |
5.) WH afeararet tsa F Tateeat aT aaah Sarat & fore fra aa Saye Se AAT See, Te warpal sa asa ar ate Prardt at i aah, wear cafecat aaar aad aarat & fara tat var aed aver oath aT, ae ae Peet afaararet cosa a fared at aaar adi, va aftarart usa F tar are cart dears aan arg fafera cara at, fas dae F
wafeeat aaa cath Aarsit % foro ite ser aed Ht retert frag we ay, ate Tet
cafeeat ar aaah Sarat & fore tre sa cart dearca aera afer eae are area Ft ardt a, aa tet cateeat aear cadtht Aarat a fro Gre sa asa F saqye ge ATT
arent raat ae caret searss aerar Fefera cara fear z |
@) wet sets &) & Sata crafeeat ar aaHetst Aare & fore fre feet wa afaararet asa & saya aét att site catecat var saat warmfieanre, aferare at aeatt Ff aafira & ar cadtht Aarat & fre Att afaarard csat FF fest ws Ft fronfed aarait
& aafea &, aet catecat ar aad Ararat & fro Aa sa afaararét usa F saya ge ardt arestt |
6. -Sat, Hermat car feat cart & fs aera sa stat site Peet ter one & afte Pret fade ware ar deer art are Pet var, warfare ar aaa Hh ade F yee cateeat ayer aaah Aarsit & fero Are Ft af sa ais a afee a ort Z fra ae Ua aaa FT
arrest & araraat var erat card are aeate at 1e are, Fat ea Aes TTT HAT
: afae afte cam at ary ait | ta are F, aerahrat ar afer arr ga He F Hea Ta at at eara F Cad Eu, wears ahrararet Ces H HPA HATA HTT SOT |
TT - 13
are eyaT afer H stare 7 AAT
1. agree 6 F sfeafera aie gat afaarard ase F fea are arate stare & oH afaarart rsa 3 Prt art are ore are aay aaa Ie Se GAT Use FH TAT ST AT |
2. dt aa aoe e tae S at ae area Ve, ST OH Satara tse & Pet Tas Ft gay afaarant use & fea Pret eat dearsa Ft arcane aah ar ow fea S array Pett fafara cara & dafea et aa date F aan 4 wre SA area affara yx, TT aah TH
afaararét usa & Pret fart at gat aftararé asa F cada Aaftes Aart & rears F
yar soeer 2, Bred fat ta cart dearest (eee gear WH aA HF ara) gaa WA
: fafera cara & star aA are aftrara oft ofa Z, Sa Fat Usa FHT TTT AT aT |
3. Pat afaerardt ose ar ats Gee WH aracass oan F Sera sae aa FT
of carert BAT BT SAH ST AACS TATA AT HT ATA TATA TAT ATTA H AATTT
& ara ga Tare TATA, aT & aPeareaa & Safa, wer arate H stare are wre aa at Haat Sst Usa F AC ATT AT TT
4. Peet weodt & Mae &B aac Fo oa aftearat oe, fret arate F servers: aT ayes:
rata wo F fret afrararé use F feos wae arate arte 3, 9 Sea Use HR TAT ST HAT
a |
5. Rett tet ae, ay uw afaarard coe A are 2, B derare 4B sPeaitra daa a firs
Ha F ear S wa afar We Sa TST FHC ATA FT THAT |
990 GI )IG-4
; 14 . THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i1)]
6. - Waa 1, 2, 3, 4 ate 5 F Sheafe aeahh a fre et ot arate & fac a re afta at hae Sat afaerardét cea F ae aa ST ae fare cacorHat wH rarest F |
HTPaG - 14
cada satan Fare
1. aH afaarartt cea & fat fare, eats are sarah aarait & feared aerar eet ware rads ST are eT H-HaTa A oe as ae Hae Gat Tey F He TAT ST aT eT TH PH
a ast art-warat & frees FB wararTs, sae afaararé uasq A ws fafa cara Praha es F
Srey FT BT | ale sa dar fAfera cara Sree Z, aT Ta arse F Sa gat afaarard eq F Fat saat ara ae at ae ara oT aa oT Te Pera cara F are Say ge ATT oT aad S| TA
Tas Het HE Aas, TT wey afrararest casey ar rarest B site gaz aaararst tsa H aH SETA .
ft safe ar aaferat safes facts at Haare serar orem gu feet are wets At safer F Her franc 183 fea sear sae afer fea at, at oa Sa Gat ase F Pate wee Pere ears Tyeree
Za AAT WOT BAe ae aT HT Bae Seafad Sas HrHaTst F oa art B, Te Ta TAT UT F
frsorted At sa fafere east & aren are BS ATT Teh
2. “areata start” ve F cada santas, arfefers, wearers, Afea azar aearaa aaeft ware after e |
APSE - 15
qeaatad satan Fare
1. wpe 16, 18, 19, 20 ate 21 F Sadat H afte cea eu, we affarars ass & fat frardt are frat Frater % dae F ova saat, aarahtat ate ett ware & aeq orfeahs ae Fae sat cea Fae aT, wa oH fH Pratsra ar Poorad gat afaerardt asa F at fear war at ate tar raters fear war z, aT st oreahew sear S re Sar @, Sa Ie Sa ae Usa A RT aT aT
2. tears 1 H Trae H ara EU ft afaarardt tsa & eh fart arc gat afaarars ass feu ae fedt frat & dee F ora ores oe are yatfeafaa Usd F ae aa aT AAT, afe :
#) « wrawat, date faethe at F aaa orator gu eft are | ee A et aa rTaT Tas F FIT TAT Usa H UE Lal &, TT He Farax 183 feat a afre wet z:
@) «orfeaftes, ta fret Patera are sear sat ate a ser Par war 2, iT eat oT
art frardt vet 2; atx
7) 0 oTfeafra 0a fret errett dearca strat Patera cara are ae et fara rar 2, at
Prats aT Fae Usa F BT |
; Cars 1-@vz 3(ii) J TRG Fl UTA : STS 15
3. - sa aa F Yad saaat F era ee ot, oH afaarardt css & feet Sam are aera ararara # fart ora aerat arqara & ares oe few ae Pasa & dae F ore afte az, set
Usa HAT TAT AT aT I
ATP — 16
freerat ft Fite faderat At fre siz ect ave Ft aa serait, at we afaarardét ces & Pet Prareat are, fadt aeedt, sit cat dftarartt asa st frat 2, % freern ase acer ar Peat Heat FH Peet at BATA aT Haar Ht Aha F oa Ft Te Sl, Te Ta TAT ST HT TTT TT |
ATS - 17
. HATHTT Ae Feast
1. wae 14 A 15H seat H aa eu A, ww afaararht css & feet fart ara adrcoranat, da Pe are ftex, wafea, teat ar axasta werrare ar Peet afore serar faett feast & wa H gat aflararht ase F fee ae ga ware FH ars Sahm Brs-HaT F WTA AT IT
TA TAT UST FAT TAT ST AAT |
2. wet Prt aatcorraat ora fat feast are arat gat dare St Afar F fae ae sais ariaart hs dae Hye ars cas BAHT aT fears at ore et a, alte feet ater oat aT
ra at, teat ary Ie aqeaae 7, 14 te 15 FH sraat % area gu At sa ahaarareh Usa F He ATTA
ar aan, Brat aarcoraraat aera feast & art-ware fae ares
3. tars 1 ate 2 8 aaae, Pet aatorsaat aaa faerst are fat afaararét asa F fr
Te ay Hrs-warat S WT ay Ie AT aT St AAS ares UH ar stat aftararet asat ar
: aah Tarifas se-seret ar Sas carte ofa Ft ards fafeat arr yore: aahite at | ta aaa F, sa aa oe aa Va afaarardt aes F ae at aa rear PH ag aaroorraal azar
; Feast wa Frarct 2 |
ATHas - 18
tt
1. wares 19 % tars 2% sada & aeaeiia, ws afaarard cea & Peet Pars ar sas faa Rata 2 ofa eT F ae Ft ws tors ae eet Sears er are ae Hat ST TST
AT aT AT
2. aa aqeae % tars 1 sie Hass 19 F Teas 2-H Saaat H ata eu, Prat afaararct ust & ararhera Acar fara % aed Vara FT re Gera We oer Bars Taha ae Fae SAT UST
HAT ATT |
16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(ii)]
| | ATPaE - 19
aearet Sat
1.) fet dfeareré case aerar sah Peet corte Sa-eaT array Peet earfer orien greet
Patt ape a sa asa aya Sa-TarT aera orferpeor & fere vera Ft we Aare H dae F aren fae ae tera & fire Aaa, wat gar eet ware & sea ore oe ar Sat tse FAT HT TT aT |
@) « aarft, ta aaa, wore ate ett vere rey Tae oe Hat Gat afaarart ass F at ae aT aa, ale aad sae usa H vara At ore &, ate aahe Sa tse ar ww fare aT, TT :-
(i) - Sa aee ar eH as ST; aATAT
(ii) «= ara AaTe Far Hed a & fw sa cee ar rare aa ae aT | |
2%) fet dfterart ase aver sae Pest corte seer azar Peet carte orferacor arer qaqa Sah Bret Ofera fAferat FS feet oats a sa oss sear Sys sera ofa FH ferr ; vara At 1e Aaat H aaa H rer Ft wg Peet tors Te Hae Ta Usa F HT AT ATT |
@) carte, et ters oe ae gay afaarard use F eet ae aim, afe oats se afaerart asa aT
Frarst gar aes ef |
3. waeae 15, 16, 17 ate 18% aoa Pet facet usa aaa san feat corita o-
rare ray faret caret orf sree sere are Peat rerare & Perera H wars at TS Aaa
Hater A ore sat, aorahtat site gat are a er Ta Se Fert Te ATT SAT
FTE - 20
WHAT, THATS ste treat
1. re antes ot gat afaarartt usa a feet featteraa, warfteras ayvar aay Asa WTA
foreror eearet H Pero ar atte Hrs aH Matos ST Sa Fat afaarardt Uses Ft ara HT a eT
fret wa afrareret tse ar frardt & aear ar, at Saat Sa Gat Usy F Seas yaa: ana FT
atte & a at a aafae Ft wafer & fro te forerr ar oterert & feu we aftafia a ; yarateatad afsararet casq F He a We ITs Vt |
2. wet aga H tors 1H oede tear a we HA are are Tx aT aT A, AAS eT |
great artes fea Ht ear aT ar at afew Ger wy a fed Fare oafes aera aafenat & fast ara & fore fear ST TET aT |
TTA - 21
frat
1. are Pree, freq ar wre sit wa afararh cee ar ahr Sea H Gea Et TAR |
afferent usa ar frardt & aaa at ate HT are aot fen aera offre FH yaar |
waiafed use # safes 3, sa see wort, Per aaa year & watrark A ae |
|
<
(aM 1s 3(ii)] AR Hl UST : STATI 17
_ werahrat oc yanteafaa user Ft ae & ge ore arft aod fH tet aerahtat ga asa & aret &
arat Saye Es aT |
2. ayeae 15 F Braet H att eu MT, are free ar oie array where, st fet afaararet usa ar cher wet & Tea ver wer afaararét osg a ard & svar a ae TT
yaifeafea usa x are aah fee aaa site & ward sofera 2, sas aro wT
yaaieatad usa F gare At we ceraaftaa safes Aare & fer wre afer oe sa css Ft ae vet arr ard fe tet Aare sat ferent svar ofererr & shed aafera at ake arqurirs a, svat va Aare & ore aa sas eee aq areal at aera fore afrart af 1 carts, feet st feafe & ca tras & ara vaatfeataa cea F sas yaaa: aera Ft arta & oat as a F
ofan orate & fer gera adt fro art |
HPPA - 22
; AT AT
ts wm afeaararet tre Perel Pare Fr are At Oat Ae, Teel T Se MT St, Het Te ee
Ut Yate aoa F Pare vat far wars, Fat Ta Usa F Hera Shh |
2. tere 1 Fe sade, aaa 6H ers 2 F aa-aheaida sae aaa A re ar a ae art ae any vet Sit, ale Tat are ar orawal wa afaararh asa ar fart srt H ara gat afaarardt usa F rat fora feet cart dears F aera A arerare HeaT S AAT Sa Far UT F
aet feaa Prt fra cara & cada Aafeew Aare froqrfea wear & ate afrare at aeahe farrs aay ot ary aver At we 2 A eo ders or Afra ra Ft wT PG eae 2 | A TT
Wea 7 TIT Aas 14H Trae, Het At Rahs st, aT att | ,
3. ge horas 1H saat & are ew ft, afe ws afaararét ose a ae Part ores, aT
qefeat, sets afea atest, ater Sat ate ey Pet ware H Sart tera Peet AT are GT aT a wy F gat dfearardt ass F hac arat F aes ore Hear SOA Ut ars We Va gat Afaararet
; Us HRC ATTA STUATT |
FTTAS - 23
—— Set HUTT FH ITH Ht Taft
TEL BTA HT PRATT ATE STITH FRAT STAT
1. wea®:
$) 9 - Wet area wr HE Pare Oat ara ore Har @, fora Te Eat HAT TTT H ATATT
arferar F Bt MATAT ST Aaa Z, SA ATA H, area sa rare At ara ae aries F
. war Paw re awe aera At UA Ft He Hert F ST HF aqas yarst HAT |
aaa, tet aetdt ax sa ant a afore vet anit ra ae feu ara 4 cee oftafere Pear war @, sar ft araar ST, St Sa arr a ore 2, fora ae arfeaar HF ae TAT AT HAT F |
99¢ Gt[l4~5
18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
. @) «Wel, ea ee > Pet At Soda & aqare rea & Pett fart arr os Ft EE aT
at Wicd A HC A Be Wa |r & Far area Pax oft, Ca Part Ht og ara Te ae FT
TAT At ATTA HAT GMT AT HT LATA FH CATT |
2 arferar F :
&) «Wet arferar ar arg Praret Cat ara ora wear @, fara oe were eae Tea FAT TAT
OT AHA %, Aet aferay SI-AraTH GS) Ae 1) H Sasa H aemeta Ot arg Ht He A We vars
POT |
@) «- Wat arfeaar ar are Pare Ut ara oes HT SOT AHS 10, 11 HT 12 F aH 27H
raat HATA SY, TE ATA A HC TAT HT HT B, Fert arferar sa Part Ar ara ae area F
oar fare ae ae HATA UPN At He S Be Vara HOT | TAMA, GT we feu wa A Get sa-aTrr
2, ST Sa art Ie ares @, fora Ie ATS F HE TTT TT THAT F |
7): Wat were} Pett Sade FH agar afta & feet Pare aver area ot We are arias F ;
HCA Ge WA Stet B, Tat arfeaar fre At, Tet Pars Ht Me area ae He AY arpa Hr TReafers Het
AAT Fe ITT AT AT LATA F TANT |
HT - 24
TA-OTARN
1... va aftarart ose & afbat oe gat aftarardt cee F ter arg Horeara aera aeraet Tet are Trea any vel Ht areaht St Sa Heras S site geraelt eters & Arar sera afer ATT FT,
ON Sa Fat asa F afwat oe fares: frave H dae F sesh ahaha F any art at aera ary
At at aadt at | aqeae 1-H Sedat H ata eu Ah ae Sede oa ahepat ae Ah ay eT TO
aaqar arat afaararet css H rarest wet si
2.. uUfsnadétr aft, ot frdt afeararé ase & frardt &, oc feet ecrara @q sar saa aati fret ater aq feat ot afeararé ase & agate et art, ot sa weraa wes safe atarat a ra azar afer aregot & fores fore dala cree & aides set af feafat F fase :
arava dae F sae qeqefts St aT St aH ST |
3. wa afearardt asa & Peet Tan F ae afaarard Usq F fea carl Hearga We Ta FAT -
usa F tar Hrs Heras ATT Tel HAT SOT FT Ta FAT Use H Tara Ie AST HrHarat FT
et Bq AT BA Ae HUA SB ATaHa HA ApHe sl | Ta Bae Hr ae aes set aaa Sea fH
wa afaararet usa & fro ae aremac & fH ag gat aftarardt usa & frarfaat et, wcreaa wataat & fere srcht fete efeare aerar arRarhte fersrarhtat & fore feet weaare Fr Oat oa Fert
Se, Ted aya Herfaat Ft Hat Ft ag aaa Parkas a ar 2 | sa eae a ae as AAT TAT
area fe gaa gat afferent ase Ft feet wordt & yeraifeafaa asa F fea feat eorit |
aearaag ara ae ae AT OT ae aaa & eee 2 ot PH He FT Sa ax & afte 2 TT yaateafad afaararet tse At wet St Hert Haat Ie aS St S se Ft St Ae Sada aes 7-H tars 3
am sraat & wfaHer Ss Ta, He ae F seat 10 hte stat aS afew set so |
- 4. We are FT Seat Heat aes 9 FH ars 1, waese 11 F hors 7, saws 12 F
tars 6 H Trae ANY ett |, UH altered csq aH feet sera arr gat afaarartt asa & fat
Frardt at svar Pet wat sare, caret, cath Aarsit h few Are gar ser waa, VA sera aaa arat ar ator aed F Taras Seat erat HW aepare ete aha Shy, aay Saar apa saaiteaterd casa a Prat frarai ar Par wa aT |
5. wah Sfaerarést case & cert oy, rast DH sere a arerer ST A aT aT aif wT
sat aftarart ase F wey ar tere Prarteat % caries F et waar cas are Praha Ft ret st, wratfeatad case F are tar ae set era Set ar aed Hrs Ot ater ast Ft areata Sa aera & ate aeraet eterat 4 fra svar aera arcgot Z, at werarieafaa css H req ST HTT
H sera ae any At are S aT ay At ST aT SI
6. - ae aa Tye, aoa 2 raat F are ge A, ae var HA aT TT |
HTP - 25
areeatea Here Fate
1. - Wet are cafes ae BHT BPH UH aaa Seat Afsararest Usa FT HrlaSaT F HIT TA IT
SH WHR HC AMAT STAT AMAT ATT ATT HT Set HTT FH TIaaT -H ATST set SF aT ae SA
usat & caaeft art are sree HOT aT Sarat ae sara feu fear ara area sa afaararet usa were weferarét Bt cate Ht ana & Rrvar PH ae oH Pare & srrar afe saat aera aoe 24H ears 1-H feta aan zs at ae apa are Sa ahaarae Tiss H sere rberareT AT
Teqa ae aha & Pras fe ag ules 81 ae are va areas Ft vam afar & is aah tax wave vega ax Pear ara arfee rae afore: Sa ae Tar HT TAT FTaT SOT BA
Ut TIAA H ATST AST FI
; 2. aft aan orftard at arte arate att atte af ag cae Pet aettoorrs et Te TG
aaaed at at ag ta acres & afters Ft GB a HT ea Hae FH TST AST B, Tae Shrararet Tess F
; were orferaret At aeere aAaAlt SRT Ta ATA HT Set HCA HT VATA HOTT | Ta AY Paw ae Pet are Ht, Afaarardt Usat H atg Ara A Pest aa Aharsit H sta ee At fHarfeaa fear area |
3. aff ca nor ft aren ae 4 aaa SA aT ae FF Bfearsat saat art sera at aT
aftararét csat & wer wife see arent cents A ea Hes HT WaTa HST | A, Sa ATA F
oft Stet aererat Bt at Hee fore axes faare-faast ae aaa ze farrst ca Here F rae a Ft
7S a |
4. afaararét csat & sere orferarét Praet tooret & attors A fest aaats oe wea F
ara ate wa-gat A wa oat aT aH S| Pare H Atfaw arerar-werst Aq Aah We WaT
% fare aa tear sagen vate a, at tar arera-vera afaararét csat H sere orferarheat a afar area Uh APT BTETH A Pa ST AHA ze |
, 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ATPAS - 26
SAAT FT HTA-TaTT
1. Afeerarét creat & sere orferarét tat aaa (eearaait aera eearait Ft afervarfire sfeat afea “AyaT”) BT arara-wart HoT ot fH sa Hee F Tae Br aaa afaarard casa ar sas cries so-sart ar carte orferarftat & at ware & sa at a dafea aiatta art &
gatrarst aratfad wet % fro aravaa 2, wet am Pe sah aefte aera ae Fa RIT
afar adt & | GAA HT AeTA-VarsT Spears 1 a 2 are widafela set fo wH afaarars aq are ora Ft 1s ATS PaAT Ta UST FH tates Sra F ete wre Gar | aa SF WS Saat aT
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BY ae wars 3 Pere ft var fear or awa S re Vet aa ar Seat Teal F arya & stents VA
HT He Ha fepaeat MST aT TAA TTT Ca Ta BT ITT He
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a |
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sara At arares feats F seq set 2; a) oUt aaa Ft acerré Ber free FE aT, area, statis, arfifees arazar
Ate (arét afer) & ofa aT |
3. - ga Aqeae H aque H afe Peet afaararét ase are Pat sree at ore Het F fore wreqerer Pear rar & Tt seer here HTe Trss TET FT TS HTH BT ITA He | fers aI t AAT ;
CHT BLA ATS THAT BT STAT HOM, VS Te FAT TST A ATA eae H HL TAT H fore Tet aaa Ft arg aragaeran a at | Pert ares Ft arate arhice tera 2 Ft hrs & arefts & Paeq fat oft feafa a tt dhrsit ar ae ore set Sm fH afearardt css Hae afore Baa Teas HOT
& yar axa F PH det Gara F sea aE stats feat aT A
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fore fret afterarét ase ar arate ea & few vet rer sre Pe aaa Peet Sm, ae fade dear, fret ostet ar feet saret ararat F arica art ar onfes & ora & ar ae Peet oa F
rartiea fed a aaferd & |
[31 I1-ars 3(ii)] ARG Fl UTA: STATA 21
ATS - 27 :
araett # aera
1. -Sfaerarét ces aearar ater 2a Het Ft Tae H UaH-gae Ht sa STAT aH AST Yarst HUT
Wei ah Sat UN HT AaraaT Sq Ages Her art aaarard css F arpa F aqare sfsa STS
freatfte fara war a |
2. fart afaeraré asa are sa wet Ff ageft & feo feet aqcte & are FH fre gat afaarardt tet arr aaet a etteare fear Tar s, Ua Hel HT ST Far TST ST Ta HT HT FT
aaett aq arates erga & aqare saat Pea area ate ge ware ara Pe sae Pe aT aT HT
TAH AT HT BT |
. 3. ett afferent ase arc aaeht dq fem war ate age va Use Ha are aa afer ta WATT HATA SMT AT Ae Satta He fe Hrarar are ea Hel Ht afta ws a Prather
; at fear Tare |
4. - wat feet afrararét ase ar ae are at attr sear wet artaret H aeqelts SH ATCT
saat aifay er & frator at Pear war St aat as Tes as Tes BT PAT HEA BH fr ae afaarart use & art ate F Aeeray Sq UA Ha TT HA HT AGL HC THAT SH Ta FAT
Use HHA H seta Far TST H Taeteer st | ahs Va aac Hr sae css are estas PRAT GTAT
a, at ta safer Sorat ar eas aT se Tae TTT aT aT ATA fe waaifeaaa TT FT
Fy AL TA FAL UST FH ATH HT ET |
5. ge wares & aad deraret & ania ate aq et fara cea are Tet eT
crear ora fas aecarar Pra are ax 2a ¥, Ht cata aeahs Ba act A aaett Bq Us H Sree aT
Z|
6. afaarartt use, frat ca aqeae B soaat & aqare ae age far oar @, Ged Va afaarant asa at, Brat atc a ae Ft aah Ft we ft, caer Ft we Tet aM a, Tat TIT FT,
trams 7 3a-aars a) & Aes saree anrat Ft ais ar wa HH, Mo UP HT ASAT |
7. - ae aaa oar & fH tat afaarard asat & aes orfsardt aera Tes TH ASAT Fal:
. m) | BeraaT wart Her A Pet aera Tey aT TTT ATT APTA HT SA TST
arr aaa fear sre;
@) «-waraar vars ae & Pet Paras Os ae SIT HATE ATT FT Ta FAT
use ert aan Pear arom ate gat use Ft Bie ager Ft TE TM ae vara few feat ea er |
aa at arg dfaarardt casa ag wea Hea & PH aa ara Bl Sarat ST AHA 4, AS
Zax afaararet Usa Al Sa ate AT Tar|S ST ate Tet ara Ft seater a at sta HOT |
8. - Sa ae A He” Te HT areas Sa HULA B rae Hea 26 HT TeraTH 1 ATT Sta S BT
fra saa dates Hrs sarst wa ees otter at |
990 at/l4-6 ,
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
9 eer eae Pelt At coder ar anf Paeett ot aferardt cer ox Prieta & fore aera
AVY HAT Tel TATA STAT :
e) | - Se afrarartt Usy aaa gat afaarart tsa F arat ate werraftey war BH seearT
sarats SIT BAT;
@) Wa sas Hea TT ars aH (ase sheers) & fara a;
Tt) AeraaT wart Hea AS gat afrarere Tes F gas Hr aaa serrate TAT F
HoT Sess TI TAT ATA, TAT At ATA |, & Ht Tahara Sarat Hr a Far a;
4) 9 - Sa aaa F aera Vara HET Gel Sa TT & fore vores ae eae wT a gat |
aftarartt asa arr saye Paw ars are aT qa H eT a |
FTAs 28
arat ar afer
1. wera orfeenrtt oreentte aeate oe feet afferent asa & fart at aear ta feet |
frardt arc Paw ae feet oa-2a H Fae F Sa Hae H arat aH aedtare He aa F, ale Sat TT
H te Peet Frardt aerar Sah are feu ae aaa FH Gora sre atfeaesy HT HET WaT Sa HAT F
Hata SA ATT BY ITA HLAT AT HY AeA wey ST ST
2. afaararét usat & aan offer ca wae FB sedate cH area wT A aad :
TTTATT BT TAT HEI AT SPS SF UH ATT Tease HL aH F | |
|
FTAs - 29 |
cortas fret & eer Us Beet Te ae were At Peet At ara & aercasia args arareg raat & aenta aaa fase Hat |
Saat & sate cores erat aerar ataett vat aeeat facie fasrarfseart oz arg wars
Tet TST |
TTHaS - 30 |
TTT SAT
1. Afaerardt asq ga HUT BT Ty HEA fore aaa ara aeta aera vara aT
qa wet ae F coh arerat & fafa er F os sat a afta haa Fe7 | |
2. Few ea agra F tears 1 F seafaa afeqaansit F a cad affeaar Fata st
TIT SOT |
3... Fe Hes sede a wa a gat ait --
) area 4, fra Ferret at F ag Hae ay sat & Saw saad ata are At sect archa FT Aya SAH ATs SAE Bra are Peet faa att F ora At ws ara Haar FZ:
@) arferada:
. [AM -@vs 3(ii)] Fd Al USGA : ASNT 23
(i) fara Ferret at F ar Ft ae S, Sas aga Aerret ad FH Haat ae FT
Geet athe Ft AAaT SAH ATS WTA ATT IT AT IT He TT HUH aeaeg Fy; (ii) fara Heese ad F or Ft aE St, Tas aaa Serex at F at are FT
geet atte at a7aT Sah ae area Ss are Pat fra at oq wart act fer ara oe er TH AT F
HTrAS - 31
wart
Ag RUT Hadas AAT TH ATT tam Ta aH fH Pet aaarerh cet are sa AAA Aet He fear aati dat FF ars ft afaerart aed ea Hae F aT at Ft aTeta| B tat as ae Ft rahe yet at & are oe Bra are Pret Hervst ae At ATA SF HH ST HT Be ASI Feet Toray ATTA
& Aare ar ales SHC HUT Hl AAT HL AHA & | Oat feals F ae Har fra F dae F ovat
@t STOTT :
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(i) rr Farsx ad F ge 4 ae B, Tas saad Feret ae H rae Are Ft sect archa At HzAayT SAH ATS WTA AT IT ATT IT HTS TT HAH Araeg FF:
(i) rt Hearse at F gar +t as AB, Tas aqadt Heest ae F saad are FT tect atta at Ayal Sah ATS ae St are Peet faa at sa ward Het & fore ara Te wea HU H AAT F |
Pras aren F, gan fore fafaa wa a oft settecarerftat 4 ge Hare oe Beara few
Z|
ae faest Had at gone axe } fRaeax, are FH aoreed fea Pett, arfearaa aie stsTt
arava H at-at Het viet F fora Pear war site ast ors aaa wT a orate Ft ore Prev F
firaar Ft eafe F stirstt oe waret AAT STAT |
Area TOTS FT arferar woes Ft
ACHTe Ft BIT aeart At ATF
(aaara asfta) freer zat (usw fafa) fase sat
aera fecquit
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Tose afte arfeaar worersa Sha Hee IT BETA aa BH (FHA GAH are HET HET TWAT BZ)
HASEATA FUT HATTA Hr ETS HEA H ahora a Patras saat ae AeA ET es |
24 THE GAZETTE OF INDIA : EXTRAORDINARY . [PART II—SEC. 3(ii)]
4. wep 5 Hae:
ae AAA Sat Sf fH Sa Hee IT BETA HEA Ft TAS At arfesar are fAonfea alae arrart & after aaeft fret At wae F Ue fate soae Ft orga vet & frat we afaerart usa F Star Sere Hr at Ahaarard Usy F ars eat Aearas Bra ar ale ae ws ara Wale afte sa gat tse & ata A Siam was rar f aearar Seat ar fhe Hear F |
Tarts, afe sa arctae % are arferar arer Progra stet aerara H aftare oq Pret were F
tar fara soar onftea Pear sar & aa erat treat FH aera orfearheat & dts fare-faast ara are Fa HUT A Va Trae oe At fare Pear STAT |
2. wees ea 4 Ha: |
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afaarardt use & feaett Terr ae Gat Tes A aA AMT ST SF Tea ST a, Ale ag Ta Fat UT
fark orefern serat aerren fret & fraraerat at Acar 21 ;
3. wqeaeS eta 3 Hae A:
ag ana ora & fH aqeae 5H tears 3 FH defia wae afaataat aaa Aarat F
HHS 12 H TIT 3-H TT-TaTH () F Tea aleatera ala fateat aarar Fare ofa wet z |
we faeett F ae at woe ae F AS Ae Boreas Pa Ret, aritaaa A a erga F
al-at yer aftat F fers fear war site ast ore ware ST AS ofr Fi ae frecor F firazar Ft feafe 4 sat ore wart Ava ST |
ATCT WTS Ft aTferar THTST Ft
AAT Ht AT F ACHTC Ht AT
(aaara asta) freer wat (were Peat) freer att
MINISTRY OF FINANCE
. (Department of Revenue) :
NOTIFICATION
. New Delhi, the Sth March, 2014
(INCOME-TAX)
S.O. 663(E).—Whereas, an Agreement was entered into between the Government of the Republic of
India and the Government of the Republic of Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income which was signed at New Delhi on the 18th day of September,
2013 (hereinafter referred to as the said Agreement);
2. And whereas, the date of entry into force of the said Agreement is the 28th day of December, 2013, being the date of later of the notifications of the completion of the procedures required by the respective laws for entry into force of the said Agreement, in accordance with paragraph 2 of Article 30 of the said Agreement;
3. An whereas, sub-paragraph (a) of paragraph 3 of Article 30 of the said Agreement provides that the provisions of the said Agreement shall have effect 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 said Agreement enters into force;
: (a [l-ars 3(ii)] FRG AT UTA : AAT 25
# x he Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of
1961), the Central Government hereby notifies that all the provisions of said Agreement between the
Government of the Republic of India and the Government of the Republic of Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, as set out in the Annexure hereto, shall be given effect to in the Union of India with effect from the Ist day of April, 2014.
[Notification No. 12/2014/F.No. 503/02/1997-FTD-I]
AKHILESH RANJAN, Jt. Secy.
AGREEMENT
BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE
REPUBLIC OF LATVIA
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 the Republic of Latvia,
. 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:
Article 1
PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED
IL: This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2s 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.
ae The existing taxes to which the Agreement shall apply are in particular: .
a) in India, the income tax, including any surcharge thereon; (hereinafter referred to as "Indian tax"); b) in Latvia:
(i) the enterprise income tax (uznemumu ienakuma nodoklis); (ii) the personal income tax (iedzivotaju ienakuma nodoklis); (hereinafter referred to as "Latvian 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 shall notify each other of any significant changes that have been made in their respective taxation laws.
Article 3 :
GENERAL DEFINITIONS
I; For the purposes of this Agreement, unless the context otherwise requires:
a) the term "India" means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction,
990 GZlU-7
: “26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
: according to the Indian law and in accordance with international law, including U.N. Convention on the
Law of the Sea;
b) the term "Latvia" means the Republic of Latvia and, when used in the geographical sénse, means the
territory of the Republic of Latvia and any other area adjacent to the territorial waters of the Republic of
Latvia within which under the laws of Latvia and in accordance with international law, the rights of
Latvia may be exercised with respect to the sea bed and its sub-soil and their natural resources;
c) the terms "a Contracting State" and "the other Contracting State" mean the Republic oflndia or the
Republic of Latvia, 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 State;
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 “international traffic" means any transport by a ship or aircraft operated by an enterprise of a
Contracting State, except when the ship or aircraft is operated solely between places in the other .
Contracting State;
h) the term "competent authority" means:
(i) in India, the Finance Minister, Government of India, or his authorised representative;
(ii) in Latvia, the Ministry of Finance or its authorised representative;
i) the term "national" means:
, fi) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; ,
j) the term "tax" means Indian or Latvian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Agreement applies or which represents a penalty or fine imposed relating to those taxes;
k) The term "fiscal year" means:
(i) in India, the financial year beginning on the firstday of April;
(ii) in Latvia, the taxation period beginning on or after the firstday of January. “
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 ofthe taxes to which the Agreement applies, 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, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
(APT II-GvE 3(ii)] AA FH] UAT: TAT 27
ye Where by reason of the provisions of paragraph | an individual is a resident of both Contracting
States, then his status shall 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 his personal and economic relations are closer (centre of vital 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 the 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;
d) 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.
- 3) Where by reason of the provisions of paragraph | a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement having regard to the person’s place of effective management, the place where it
. is incorporated and any other relevant factors. In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for the purposes of enjoying benefits under the
Agreement.
Article 5
PERMANENT ESTABLISHMENT
Ls 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) aplace of management;
b) = a branch;
c) an office;
d) a factory;
e) | aworkshop; :
f) a sales outlet;
- ' g) a warehouse in relation to a person 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. The term "permanent establishment" shall also include:
a) a building site or construction, installation or assembly project, or supervisory activity connected therewith, but only if such site, project or activity lasts more than nine months;
b) the furnishing of services, including consultancy services, by an enterprise of a Contracting
State through its employees or other personnel engaged by the enterprise for such purpose, but only where such activities continue (for the same or a connected project) in the other
Contracting State for a period or periods exceeding in the aggregate six months in any twelve month period;
c) activities carried on offshore in a Contracting State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources, but only if such activities are carried on for a period or periods exceeding in the aggregate 30 days in any twelve month period.
, ~ 28. THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] _
- 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shal] be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; 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, for the 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 |
sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from :
this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs | and 2, where a person - other than an agent of an :
independent status to whom paragraph 6 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first —
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 business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or c) habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself.
6. An enterprise shall 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, where the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and where the conditions between the agent and the enterprise differ from those which would be made. between independent persons, such agent shall not be considered an agent of an independent status within the meaning :
of this paragraph. In such case, provisions of paragraph 5 shall apply.
7. 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 law of the Contracting State in which the property in question is situated. The term shall in any case include rights in connection with immovable property, 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, rights to assets to be produced by the
F “(AM Mars 3(ii)] ORG Al UIA : HAUNT 29
- exploration or exploitation of the sea bed and sub-soil and their natural resources, including rights to interests in or to the benefit of such assets; ships, boats and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph | shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs | and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
BUSINESS PROFITS
|. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may 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 Contracting
5 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 and subject to the limitations 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 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 lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment for amounts charged (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 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 lent to the head office of the enterprise or any of its other offices.
, 4. 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.
= 5. 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 contrary.
6. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. .
Article 8
SHIPPING AND AIR TRANSPORT
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.
2. Profits of an enterprise of a Contracting State described in paragraph | from the use, maintenance, or rental of containers (including trailers, barges and related equipment for the transport of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that State.
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. 3 30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
_3. For the purposes of this Article interest on investments which are made in a Contracting State as integral part of carrying on the business of operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft, and the provisions of Article 11 shall not apply in relation to such interest.
4. The provisions of paragraphs |, 2 and 3 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
lL 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 b) 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 differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those ‘
conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of thatState - and taxes accordingly - |
profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an 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 |
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 10 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 which is subject to the same taxation 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 | and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
; - [9M [1-ave 3(ii)] UR Al Usa : AAR 31
.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.
2: 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 1 0per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State provided it is derived and beneficially owned by:
, a) the Government, a political subdivision or a local authority of the other Contracting State; or b) (i) in the case of India, the Reserve Bank of India, the Export-Import Bank of India and the National Housing Bank; or (ii) in the case of Latvia, the Bank of Latvia, the Mortgage and Land Bank of Latvia and the Latvian Guarantee Agency; or c) any other similar institution as may be agreed upon from time to time between the competent authorities of the Contracting States through exchange of letters; or d) a resident of India, if the interest is paid in respect of a loan made, guaranteed or insured or a credit extended, guaranteed or insured by the Government, a political subdivision or a local authority of India or by any of the bodies mentioned in sub-paragraph b) (i) or c); or e) a resident of Latvia, if the interest is paid in respect of a loan made, guaranteed or insured or a credit extended, guaranteed or insured by the Government or a local authority of Latvia or by any of the bodies mentioned in sub-paragraph b) (ii) or c).
4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and
: prizes attaching to such securities, bonds or debentures. The term "interest" shall not include any income which is treated as a dividend under the provisions of Article 10. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
5. The provisions of paragraphs |, 2 and 3 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 effectively connected with such permanent establishment or fixed base. In such case the provisions of Article
7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a
Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
- 32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
% 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 interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed-upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In -
such case, the excess part of the payments shall remain taxable according to the laws of each Contracting
State, due regard being had to the other provisions of this Agreement.
Article 12
ROYALTIES AND FEES FOR TECHNICAL SERVICES
1; Royalties or fees for technical services arising in a Contracting State and paid to a resident of the
other Contracting State may be taxed in that other State.
2: However, such royalties or fees for technical services may also be taxed in the Contracting State in
which they arise and according to the laws of that State, but if the beneficial owner of the royalties or fees for
technical services is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties or fees for technical services.
3\ a) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes used for television or radio -
: broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
b) The term "fees for technical services" as used in this Article means payments of any kind, other than those mentioned in Articles 14 and 15 of this Agreement as consideration for managerial or technical or consultancy services, including the provision of services of
technical or other personnel.
4, The provisions of paragraphs | and 2 shall not apply if the beneficial owner of the royalties or fees
for technical services, being a resident of a Contracting State, carries on business in the other Contracting
State in which the royalties or fees for technical services arise, through a permanent establishment situated
therein, or performs in that other State independent personal services from a fixed base situated therein, and
the right or property in respect of which the royalties or fees for technical services are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article
14, as the case may be, shall apply.
5. , a) Royalties or fees for technical services shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties or fees
i for technical services, whether he is a resident of a Contracting State or not, has in a
Contracting State a permanent establishment or a fixed base in connection with which the .
liability to pay the royalties or fees for technical services was incurred, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the State in which the ’
; permanent establishment or fixed base is situated.
“2,b) Where under sub-paragraph (a) royalties or fees for technical services do not arise in one of a the Contracting States, and the royalties relate to the use of, or the right to use, the right or
',. \. =. property, or the fees for technical services relate to services performed, in one of the
Contracting States, the royalties or fees for technical services shall be deemed to arise in that may: 4 Contracting State. :
6. ; «= Where, -by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon. by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this
Agreement.
Lt ars 3(ii)] Rd Fl USA: AAT 33
, "Article 13 Los
INCOME OR GAINS ON ALIENATION OF PROPERTY
1. Income or gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains derived by an enterprise of a Contracting State operating ships or aircraft in international traffic from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
; 4, Gains from the alienation of shares of a company the property of which consists directly or indirectly
principally of immovable property situated in a Contracting State may be taxed in that State.
5. Gains from 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 a resident.
Article 14
INDEPENDENT PERSONAL SERVICES
I. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State untess he has a fixed base regularly available to him in the other Contracting State for the purpose of performing:his activities.If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. For this purpose. where an individual who is a resident of a Contracting State stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, he shall be deemed to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that fixed base.
2. The term “professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Article 15
. DEPENDENT PERSONAL SERVICES
l. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2: Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting 2
State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-
mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other
State, and
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34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
- 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.
Article 16
DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other
Contracting State may be taxed in that other State.
Article 17
ARTISTES AND SPORTSPERSONS
l. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting
State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a ‘|
sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
3. The provisions of paragraphs | and 2 shall not apply to income from activities performed in a
Contracting State by entertainers or sportspersons if the activities are substantially supported by public funds of one or both of the Contracting States or of political subdivisions or local authorities thereof. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.
Article 18
PENSIONS
1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
2. Notwithstanding the provisions of paragraph | of this Article and paragraph 2 of Article 19, pensions and other similar remuneration paid under the social security legislation of a Contracting State shall be taxable only in that State.
Article 19
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 local authority thereof to an individual in respect of services rendered to that :
State or subdivision or authority 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 that State and the individual is a resident of that State who:
(i) is a national of that State; or (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 a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
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.
- ‘ Lar 1]-avs 3(ii) J UNG Al USA + SSRN 35
; ai The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages and’ other ‘similar remuneration, and to pensions, in respect of services rendered in connection with a business carried on by a
Contracting State or a political subdivision or a local authority thereof.
Article 20
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS
1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institutions in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest, but primarily for the private benefit of a specific person or persons.
Article 21
STUDENTS
1. Payments which a student, an apprentice or a trainee who is or was immediately before visiting a
: Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training, receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
2. Notwithstanding the provisions of Article 15, remuneration which a student, or an apprentice or trainee who is or was, immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training, receives for dependent personal services rendered in that first-mentioned State shall not be taxable in that State, provided that such services are directly related, and incidental, to his education or training or the remuneration for those services is necessary to supplement the resources for his maintenance. However, in any case the benefits of this paragraph shall not be granted for a period of more than five consecutive years from the date of his first arrival in the first-mentioned State.
Article 22
OTHER INCOME
lL. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing
Articles of this Agreement shall be taxable only in that State.
2 The provisions of paragraph | shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State,
‘ carries on business in the 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 14, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraph 1, if a resident of a Contracting State derives income from sources within the other Contracting State in form of winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any nature whatsoever, such income may be taxed in the other Contracting State.
Article 23
METHODS FOR ELIMINATION OF DOUBLE TAXATION
Double taxation shall be eliminated as follows:
1. In India:
a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Latvia, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Latvia.
“36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(ii)]
. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Latvia.
b) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India, India may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
2. In Latvia:
a) Where a resident of Latvia derives income which, in accordance with the provisions of this
Agreement, has been taxed in India, Latvia shall, subject to the provisions of sub-paragraphs b) and c), exempt such income from tax.
b) Where a resident of Latvia derives income which in accordance with the provisions of paragraph 2 of
Articles 10, 11 and 12 may be taxed in India, Latvia shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in India. Such deduction shall not, however, exceed the part of the tax, as computed before the deduction is given, which is attributable to the income which may be taxed in India.
c) Where in accordance with any provision of the Agreement income derived by a resident of Latvia is :
exempt from tax in Latvia, Latvia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Article 24 -
NON-DISCRIMINATION
I. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more 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 shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2.- Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting
State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances, in particular with respect to residence, are or may be subjected.
3; The taxation on a permanent establishment which an enterprise of a Contracting State has in the other
Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not 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 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.However, the , difference in tax rate shall not exceed 10 percentage points.
4, Except where the provisions of paragraph | of Article 9, paragraph 7 of Article 11, or paragraph 6 of
Article 12, apply, interest, royalties, fees for technical services and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
S. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any 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.
6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
. Cant wavs 3(ii) J ONG Fl UTA : STATUR 37
° Article 25 ‘ *
MUTUAL AGREEMENT PROCEDURE
Ls Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the
Contracting State of which he is a resident or, if his case comes under paragraph | of Article 24, to that of the
Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of 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 accordance 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 Agrecment.
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 agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States.
Article 26
EXCHANGE OF INFORMATION
Lz The competent authorities of the Contracting States shall exchange such information (“information”
includes documents or certified copies of the documents) as is necessary for carrying out the provisions of this Agreement or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in the first sentence. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
; 2. In no case shall the provisions of paragraph | be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre pubiic).
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4 ~ 38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
- 3. If information is requested by a Contracting State in accordance with this Article, the other
Contracting State shal] 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 2 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.
4, In no case shall the provisions of paragraph 2 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Article 27
ASSISTANCE IN COLLECTION
1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the
Contracting State making the request for assistance.
2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes.
3 Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined.
4, Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceeding, that State may, in order to protect its revenues, request the other
Contracting State to take such interim measures for conservancy on its behalf as are available to the other
State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by it as if the taxes owed to the first-mentioned State were the own taxes of that other State.
5: A request under the preceding paragraphs of this Article shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed.
6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in subparagraph b) of paragraph 7.
7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that
State; b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on behalf of the other
State.
As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other
Contracting State and indicate the estimated amount of such costs. .
8. In this Article, the term "taxes" means taxes to which the paragraph | of Article 26 applies and includes any interest and penalties relating thereto.
9. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to carry out measures which would be contrary to public policy (ordre public);
* (am -wars 3(ii)] FR Al USA: AAR 39
. c) to provide assistance if the other Contracting State has not pursued all reasonable measures of
° collection or conservancy, as the case may be, available under its laws or administrative practice; d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State.
Article 28
LIMITATION OF BENEFITS
1. The competent authorities upon their mutual agreement, may deny the benefits of this Agreement to a resident of a Contracting State, or with respect to any transaction undertaken by such a resident, if in their opinion the main purpose of the creation or existence of such a resident or of the transaction undertaken by him, was to obtain the benefits under this Agreement that would not otherwise be available.
2. The competent authorities of the Contracting States may consult together with a view to develop a s commonly agreed application of the provisions of this Article.
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 law or under the provisions of special agreements.
Article 30
ENTRY INTO FORCE
l. 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 later of the notifications referred to in paragraph | 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; b) in Latvia:
(i) in respect of taxes withheld at source, on income derived on after the first day of
January in the calendar year next following the year in which the notice has been
3 given; (ii) in respect of other taxes on income for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice has been given.
Article 31
TERMINATION
This Agreement shall 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 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 Latvia:
|
' 40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(i) in respect of taxes withheld at source, on income derived on or after the first day of
January in the calendar year next following the year in which the notice has been given; : :
(ii) in respect of other taxes on income for taxes chargeable for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice has been given.
In witness whereof, the undersigned, duly authorised thereto, have signed this Agreement.
Done in duplicate at New Delhi this 18” day of September, 2013, each in the Hindi, Latvian and English languages, all texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail.
For the Government of For the Government of the Republic of India the Republic of Latvia
Sd/- Sd/-
(Salman Khurshid) (Edgars Rinkevics) ‘
External Affairs Minister Minister of Foreign Affairs
AGREED NOTE |
At the signing of the Agreement between the Government of the Republic of India and the
Government of the Republic of Latvia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (hereinafter referred to as "the Agreement") the undersigned have agreed upon the following provisions with purpose to clarify the application of the Agreement. |
1. With reference to Article 5:
It is understood that on the date of signature of this Agreement none of the agreements for the avoidance of double taxation concluded by Latvia provide for special provision deeming an insurance enterprise of a Contracting State to have a permanent establishment in the other Contracting State if it collects premiums or insures risks in the territory of that other State through a dependent agent.
However, if after that date, such special provision is included in any agreement for the avoidance of |
double taxation concluded by Latvia, then, after consultations between the competent authorities of the both
States, such provision shall also be considered for this Agreement.
2. With reference to paragraph 4 of Article 5:
It is understood that the provisions of paragraph 4 of Article 5 are designed to prevent an enterprise of |
one Contracting State from being taxed in the other State, if it carries on in that other State, activities of a purely preparatory or auxiliary character.
3. With reference to paragraph 3 of Article 5:
It is understood that the supervisory activities or services referred to in paragraph 3 of Article 5 does not include activities or services covered under sub-paragraph b) of paragraph 3 of Article 12.
Done in duplicate at New Delhi this 18" day of September,2013, each in the Hindi, Latvian and English languages, all texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail.
For the Government of For the Government of the Republic of India the Republic of Latvia
Sd/- Sd/-
(Salman Khurshid) (Edgars Rinkevics)
External Affairs Minister Minister of Foreign Affairs
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-! 10064
and Published by the Controller of Publications, Dethi-1 10054
Source: the department’s scanned file.
← Notification No. 13/2014 [F.No.501/10/1995-FTD-I] / SO 680(E) · Notification No.1/2014[F.NO.V.27013/1/2014-SO(NAT.COM.)]/SO 654(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.
