Notification No. 13/2014 [F.No.501/10/1995-FTD-I] / SO 680(E)

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Che Gazette of Grdia

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ss EXTRAORDINARY

am [I—wavs 3—39-wv¢ (ii)
PART IJ—Section 3—Sub-section (ii)
wiftrenrt & wentfora
PUBLISHED BY AUTHORITY
a. 581] ag feeeit, quart, art 5, 2014/0HTRTH 14, 1935
No. 581] NEW DELHI, WEDNESDAY, MARCH 5, 2014/PHALGUNA 14, 1935
feet FaTet (crsrea fear)
afergaar
. we feet, 5 AT, 2014
(ArT)

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Hel BAT) Frat FT O8 ATH, 2013 awl ve faeett H wearere Py TF;

: site wath, gra wee H yger aA A area 16 eaerz, 2013 2, it Ph saa Hee TRAE
30 % tcrars 1 qa, ga Hae Bl ary Hea & fre aet arth recat aor viata Ft cafes
Fare afeeararat F A are Ft aferepaar Ft aretha zi

gata, wa arranc afefaae, 1961 (1961 ar 43) Ft ater 90 are seed ofeaat ar yar ed BU, Heats acHe Udege freer edt & fH ara ae wet H aaa H atret Hore FH after aar faedta arraaa at Crepe & Pre area ToTST TAT TraTaT Toress FH hes Tar HUT BH Ea aT
4 yar fav me at srae area ae F 16 fearax, 2013 F ary att

faterpaat a. 13/2014/47.4. 501/10/1995-0Hete1-1]
afata tm, apd aha
1008 GI/2014 (1)

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Wa It AU Aaa F tet Hears H Gere ake Uses BTA HT Tras & fT
ae Wass ste Ceara ha Hex
Aes WoT Ht ATH ate TTA aa, aT ae Ht Haar F aret aerara & ftere
HT Uses TTT HT Tepes H fers WH HU Pope Her Al Sear a, ETAT AeA Sz:
WTP - 1 .
mitre ais
WS Be Sa aera Te aT BOTT TT aera Creat Fa Pett oH azar sat FH Rare Si
ATPAS - 2 ;
OTT BT .
1. ae wee Peet afeararé ose Ff ate & sash sovahra - ose ay cares, Tah
Waa SI-Ta saat Sas Cars oefsHt ar Wet BT aT aT AT Ht H Fae H ary ann, are & Peet At ace F TTT TT
2. wa waa aaa aos & aaa a oe afta oe ae ae at Ae Te a sat aaa azar saat At Ha aay we Het aes Ha Hs, aT H AeaT IX TT TT HT HAT HT BT
Ot ae ae At HST A AAT STAT
3. fer Aber Het Ie aE HAT ATT VT, 4S -
e) wahoo saree:
(i) ATT TE FR, (ii) ATT Te RT
(fara gam ave “trarfrars He” Her TUAT);
@) AIC HATA FF :
(i) area, rat sa ae ora are afer Ht ret 2; |
(Fara gam are “area Be” HET HTT); 7
4. ae woe Peet ft aed aera aaa: aaa BEIT At aT ST A ere IK aaa fT
ara At aréha & qearq feerara ant & afer serar sah carat Te er Tah fara csat F
aan orfardt fart ft cect oRadat & dae A oa gar at afeghea ett ot sae aT-aTT
Rart Brat A few WT MT!
ATE - 3
araret oftarare
1. ge we Ts a as Ges F ae Baars FST:
(#) ‘wa Afaarerét cea’ car ‘gare afaararet casey’ eat ar at aes FT ayerrqare are WSs aT Tara 2;

, LAM Il-@rE 3(ii)] FART Al UIA + AST 3

(@) “thre” see 6 afta @ Ce ose ar qera fore F ce a Uae wae
Me Ta HBT HT arses aa S fra oe TATA aT Wee aver aferare Zz aa aa ars Ba Hearts Mew site Paforse artes se, fara oe Trarhaar H sa art sar satay argat & frat site fAaredt B aac weyacaT Aaa aferare ae aearferare J

7) «— “SATRa” Sree AF APT S - ATT HT STAT AT SAH USTAATT TAS BHT TAH BIT FH
arquscta aa & afer are ft rer saat aa nite 2 rad cat ara oe a we ae & atrara ated ares Hrs Tay sas HTT FH ATATT ATTA FH TAT

> aera afar, ser afer aa aarterar &, .

: a) “antes” sre 7a Hoare ante, are Heo, oaferat Ft ars dear site Hrs aT AAT
onfirs & fara cafira darardt asst F oga HTT HAT FH aaa WH HTT SHS
wy Aaa WaT B;

z.) “arch” oe & are faite freee saat are aor afeva & reat ae waa & fare

owen fritter fara we F Arar Sar z;

4) “Sera” gree ferett waare MTTATE BT ALT TT ATT ST;

a) “up afaerertt cee ar sare” gar “ae afsararet Use Fr Ter” Meat A HAM: TH
afrararét usa & feet Frardt ara area are Sera gar gat afearardt asa F
Peet Fart ara daria are ers afte 2;

a) 0 “aracersta aravara” sree & afore @ - we afeerarét cea & fest sea art aftarfers feat sears sera arqara art aftaea, fret ar wart vaert ar cart feat cp usa F fera 3, feare ca feafe % aa Sea aearaT aga Fae FAT
afaararét casa & carat & sta St Fara Sar 8;

‘ a) “aera orfernret” area & afta 2:

| | (i) Sere Fares HARA ate afew area

(ii) area ATA F : ea a, area aeare sera Sear rferpa aaa

(%) “UfRem” greg & afte z:

(a 1) traTfrar F :-
(i) 9 Ceara ft anrftaar aren ae are Bre aria, siz (ii) re afer cates, eafeeat ar fare site are ar afer aear fra art ca ware Ht Ahaaa Crarhar H waged BAT A wea lett aT; (& 2) area F :-

,4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(i) - area At afeemar areor Hes aTaT ATS eae ; (ii) = re fafere orf, arfteré ak den, fra act ga ace Ft Aaa
AI FTAA HAT F ITA Vt ST;

(2) “ar” gee A et HB aqere area azar Toa ax afta %, Teg za tet are Tay fae set av, A Sa Het FH ater H Pet yor gaan aH H det H Ay FT, fA It AE HIT AT] STAT Sl AAT Ta Hel H Aaa FMT Te sees aya FATA FT
Sah Bt ;

3) “faedta ad” wee & ae:

(i) Carhart Fs 1 Hee HT ATH STM ara Hetsz aT; (ii) Tea HATA A: OH her Ss ares Vrs are faedts ae:
2. — feet afaararst cea arr wet awh Fa He BT ATTY PU HA aT Ie B, Ta TH eH A
aaa afer a at, sad aaftarite fat ree ar adt ae srr St sa Het H cat fers sa urs, Pra 7e ae HAT AT Sta B, 3H HTT ela Sa aT Star z she ae ees Sa ess F fet aay TAT a state aT ae eet Te HTT ST HT Ser TT HHT HAT H Saat TAT AT VI
TTA - 4
fraret
1. - Se ee vas “wee Sfaerartt ase ar fart” see ar ae feet Oa of a Z fra qt sa ase FH ara FH aeta Sas afaare, rave, vara-cara aera Pet ta st aret F aT
AITAT ST AHA & te aarls, eas ae ces AE vorahas csaerthr gars ate Soa BTS TATA
Sa-yarT aaa ears orferHer At orfrear a, aed Fe a ee H HE Tar aafes ore aet er fira oe haat va usa F fea ara & Stet areata Te TST FHT TTT AT HT
2. wat ears 1 oat aren ae arg aah Sat SF afaarars asst wr rare a, Fer saat tae Preargqare aa Ft sirestt:
h) «Sa Fae Sat oe a Pare art Se Set SA wee Eat Prava-ye Tote ST, afe sa drat & casat F are eof frara-qe soeee at, dt ae sa wea HT Os frardt arat sec, Brae ara sas oftera sit afte dae afteax g (Hecat feat 1 ra) ;

@) af va asa a frat sae eat fea fates 2, fate set fear or aaa at waar ate sa stat asa F a fet ft ase F arg cart frava-qe saerea wet ST, aT
ae sa sa ar oe Pare Arar sre erat ae Baa TAT ZT ;

1) «0. aft ag areca erat At sat F eear St aaa sas F Peat ft asa Ff at cea GF, aT
ag sa ase ar Praredt ara sear farerar ae WH Utes eZ

, (AM Mavs 3(ii)) ORG FI UAT: TAT 5
a) aftag ant & ast aw ae a aren aa OF feet ot oo Ce ae TT
afaarart csat & aan wfc orecite aente arr ga yea ar Pere BT
3. - Wal ea aaa eT 1-H Tosa Hare Peet oats a fer are oa erat afaerart usat at frat a, aa sa Hae Ta ase ar Pars arar sear rast Serer wart weer cares feat
21 aff sa asa a fate adi Pear ot aaa at fired sear wardt vader cara feaa @ aT
afaararét usar & aay wrferarét oreechten aeate & sa yer ar aarera Het | Ott fat cea
& para H, Oe orfte HT He H Aaa ATH HT HAT Sard *H Vater a Peet At afaararet css aT
Fraret et ATAT STOTT
: Toa - 5
earl sears
4. Sear R aes “eon dear” oe ar ater arcane } aa fdaa ena 2 2, Res are feet sera at arcane ager: aera aera: FAT STAT z |
2. “eapét dearqa” ve Ff fasrraar Praferferc ofa att :
() «Weer aT HTS CUT; (a) «#re are; (1) «arg arate; .
(3) BYE AIREMT ; (3.) #re arfarar; (a) arg facht az; (&) Foret oats & aiafire Bre ATOSTAZ, GT TACT HT ATSC AAA Yea HATA g ; (@) aS ort, ammart aaa at ere aet afe, art, arrartt aerar gaat aafera
: araare far are at ; atx |
- a) We am, aa saat Ae ar Fat, Gara era Wp caret H Prem Hr HTS FHT
ea
3. gee “cand dearma” F freafefea afatera fav ae é:
a) ae waa-eoa, Pato, date asar gearaa ofetraT ava sae aafaa val artnet | freq, aft wa tar waa cae, afar svar artears oe Welt
. afera vate a act |
@) dare seqa wor, Pree ge weitere 2g vere Foot ane et gear oer aa aera & feet sera Ft coraeff Aare afta %, veg ast wet sa caer & Fares
Prat afaareréht case ftaz Pett 12 wets Ft sate & fra gear Parax ae Fat leos Gp )\W-

6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
& afte At araft ar orate & fre dftarareh cea H eftac ore wed a (sat qIaT Fag IAAT Bq) |

4. se oaqeae & ada sraat & ata eu ot oe “eet dearsa” F faeafefee at afta act

AAT ATU :

e) va san a safe area aaa Wa-aeqall & Ara Avera aaa vast B waprarsy afters ar Sedat BEAT ;

@) Wa weer eae vata TAT Sara F Safes Aer seraT ava-aeqat F fet
Fath HT CE-TATF FCAT 5; i

7) fat wea cee are ae Aad Pau ot FH Vata Sears FH ATA Aya WI-

Teqar & tetH HT TE-TATT HEAT; :

a) feet oats sear ae aaa vat F yada oq ca ae Peet germ 4 aatera ATT
HAT TOY sega At oe Het serar aest Ht aaries Ht wharar F feast HAT ;

3) 9 sear fare ae eet oe -aeqait ar eae wa HEA} Pre array aT Wat HT FH
fer arcrare & fet Peters cars FT Ta-Tas AAT ;

3) vam & fare orefeas rar aera cae & Pet ser aries at aaa & fez arctart & fer fafa SATA AT Ta-TaTa LAT;

@) 9 saa () 2 (S.) aa Ft ofeaiea Fae Pet Praga erhwerat F eats ‘
fac arava & fett fAffaa ee aT ca-tara wear, aad fH, ca aaa F
afturaeaey arttart & fafeaa cart & anet artHery fet ores ar aes
IST FH BT |

5. ras 1 ite 2 F aaa H ara gu A, wat cada Aihara & Pet aaa, fre oe eT

6 ary ater at, & fra arg ates eer aaarara css H Pet Sem Ft ate A oH Shara Usq F

are HAT ze al SAH Al SA HHT & Aaa H, Eres Te ooh Tera} fre Her z, Vaatfeahar

afaararet tse Hearst Sears HT SAT AAT Se, ale wa aay aT :

(e) sa saa hare 4 ve Os F afar area Her aT Tear TA aT OAR AS HAT :
sa orfaeanrs at vant ft aca at, wa am fH 0a oof Ft afefafaat tears 4 F
sfeafad sa afafaterat an dtfia a ay, fared af ae arctan & we fala ears aera & Tar Har @, Sa Hoars & Saat H aes arrane & ga PAfsaa Sara FT

. wap caret dearest ASt TAT ; TAT

(a) tar are oofteare ore et ST, Peg ae fe ft res Sotfeafee oe F OS oT
HAT Wa-aeq at ar cetH Caer at rad & ag sera Ft Ae A Area yay Weq-aeqat
At Frafta eq 4 PReftadt wear at ; aera

‘LAT -ars 3(ii)] Rd Hl WIA : AAR 7
(1) St ead, sere & fore We aaa TAT Waar vaaifeafaa asa F area ast
WTA FCAT BT |
6. Pett sere ar Pett aPaarart cee A ara ce are ate cart aearaa ar ara aet AAT
ara f ag sa gat ces F Pet cara, aaa Fates Usie seat cata Baa art Peet ser
Use H ATEAH A BAe HCAT B, Tae fe TS oa aT HATE HT HTT STAT BT A AT ET |
aarht, sa te fat wate a artaars wa: aaar erat qa: sa sem Ft ate a few ora at, aT
3a ca tors & afta F aanta cae Shea aT Uaie set AAA ATTA |
7. ae wey fH are Her, aT wa aftararh ase Ft frardt 2, sever Peet tet weve ar frafra acdt 2 arar Pret tet aeoet are Pare art 2%, at gat aftarert use Ff Part 3s
HTAT HT SA AT TST HF (aS Peet ert dearest H aTeTA a azar aya) Hrerae Het B, FT
Sa Stat HS Pht aeot at eae: A gat ar ere Hers FMT AAT STAT |
HTS - 6 :
aaa aahy & AT
1. Um freer cea Pret frat arc gat aftararét ose F fra aaa arate (aie aarar arfaat & area ara ate) AF Ia AT Ie TA TAS UST F HT ATT SATTATT |
2. “aren eae” sree ar ae at Serr sa afaerardt ces H argh H sete Saar ae Z, frat Prarcefia seats feast 2 1 sa wee F, fat oft area F, 3 one ait - wae aeaht aaered wT arate, He ate ara F wage Tyee ste soe ofa & TS afer firs a earch adh ararer ara Sede ary ae at, ore ara a ara FH aftrare ate ahs
Aver, ata aa wer weeps sareaat H area & fre saan Dea F afar F sfrwea F wT A
aRadfa aaxrar aa sarahrat & afr; seam, atart at arqara araet arate & we F et
Art TET |
3. tore 1 ® sada, wae arate & wee soa, 3a feet oe aA ee gas Pet aT
; THT TAT T SEAT STs ATH rs IT AT ATT STF
4. ore 1 atk 3 oaas, Pe sem Ft aaa aoe A oe a OT aa oT
Farat 3 Reores } fore eps ae BETH a re ars Ie Tt ATT SAT
HPA - 7
BRAT & ATA
1. we afar ose & fat sere & arat oe ae THT oes F ae aT HT Ta TH FH
ag sam sae afaarart usa F fora feet eat sears H arera A Sa css F Hae AST HAT
at afe on sere sates Tas aS arcane Hea St Tt Ta Tare FH ara Te TAN sa Fe HAT
oT aaat 2, Pret ae ast Haat sas ser Te A HT ITT ST Ta eat EIT BT ITA ET AT
Sa

8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(ii)]
2. tre 3 & sade & afta tea BU, Ter UH afaarard ose ar are Sam eat afaarart use % Raa Bet conf dea Saree & ada Sor A, set vers aaah ass FA
carat Hea HTT BU ATA, FATA ATs STE forrsH sta At Para Ta SVlt Ta WH FATA AT
saa fradt-aecdt ofteateat F ws ware at sae freara-gqare arterst F arr gar ars arent atk fra gan at at ag Sa TIA FH ATA Wha: Tada BT SG Srelare He al, raat ae UH eat aeanTs & |
3. fed ereht dearsa & arat & ator aes F, sa at At wet Ft aaa St oreatt, at sa card dearaa 3 yarrard sora feo ard @ feat ge ware are av arfardt wt amet goats ore at onfter & wet At a sa use A fe ae at, fred card aearca feaa f aeaar aera fare ae et ar sree ae TT Hh Tet Viet F teres AAT SPT |
4. °° Weta, df us afaararh Use F Serr Get ara ar Sas fara art F yas H arse at wa eat HeATTA BY SA ATT AT wT Pater aes At var zg, Tat tears 2 At arg ft ara St afaerartt usa t wafer vara vee a ac are ara ar ac Patco aes a oftarfers vat Het, aan, warsra fare aqaré we fafa tet att fH saat chora ca oqo F fafea Prarat
ATST BT | |
5. ate are hat ge are a fae eae Sear BT ger aT Ara ST fe Sa eat Gea a san & fare art Haat Wea-aeqe aetat F |
6. - Yaad? teroret & vatrard ereft searaa F are BU aA HT are ATT BT Ia TH
aaiqat st cafe & fratite fear oat tem, wa oa fH ses fate are Ste aar vate BOT
wet ert ;
7. wet arat F are At Oe ae oft SS rar ce See F aT ea H aT | A
far war 2, Fel Sa Ades FH TTA Sa ATeae H Saat S waft Tea ST |
ATOR - 8
Haters arararet /
4. arcane aaa & erat aerar arqarat & wares & ore SA are ara Fat Set , afaarardt asa F arrae ett Bra Fo sera ar wart veers ar cara fea 3 |
2. af Pret were sere ar ard waters aT eas GeTeT I 2 aT ag Ba Saat TTF
fora arat are rt & were ar Softee ar era fers & aaa ale asitHer aT Var are EAT
vet @, at ea sa afaarardt cs F fore ar Hert aT Wares Praret & |
3. 4) Un afterardt cee & Prardt feat sere are wercersty arearare F aret aay THT Tear
& ofaga & fae yar feo or ee Heat FH yan; ca-cara aay sa Ft free ae 2A (ra F
eat F oRaga & fau tac ae Hey TaeaT ra Z) F oea SA ae aT Facet Set UT F
eres St
4. ee aes F vas, aeaeergs ararara HATA AAT ATTA Vas A TTA
ey & a gu Raat oe art ar tS seat aera agar & area & oe aH HST FAT

Lem ars 3) ) Rs area afe 4 ga ate ar Brant ward & few aftart f att WH oat Hada FH aqese 41 F
STAY ANY Tet eT |
5. tears 1 & soar Pett ga A oanftert, fet dagen sere aaa fet aad wares valet F reg arat oe At ATT aT |
ATE - 9
aeartt Say
1. Wet (me) wah afaerarét cea ar ate Sere Gat afaerart ase & Peet Sem vate, Par
HAT Got Fea: IAT AMTAT: AMT aT B; TAT
(a) 3 at artes, we afaarardt ose & fet Sem A gat afar Use & feet Gere yaa, Fata aerar oot F verera: Tara areseTT: ATT ot F; ate dat & & Pat ft aac F Sat erat Shs Say anita arerar fetter daar F Tet ont cst aarar are art & Gt a at & Pra, Gt eas Sera ra eet orth Fi ter are st ara St St wat ad ar A feala F sa Saat FS oH sem FT oa Gar ater, fq GA TAT F
HIT SA TAT WT TET EM, AT I ATA Sa eA FH aa H afer Pe aT aa aT SA TT TTTATT
BC TAT AT HAT |
2. wet um aftararst ss sa se & Pet Sere & ast F oa ara HT afeafera Hea B A
ARATE HE aTTAT & Fra Te Tae Saar Tey FH Pet Sas Te sa THT Usa FH a TTT TAT S
att set afer feo re ara be are & tt wefeahea asa} sera St sa eas F ora Eu Blt afe at serat & dhe aos aE ot Ba are Ft att HT ada Tet & Sts oe TE a, Ta aE
Sa UT Sa ara ae Sas gare ae At a aH aca aghast AAT HUT | Sa WHIT &
| aarti at faa Har Hoe Ht F aT Tat HT aaa ws a ears F caer aT siz ae
: Wawa St, at aaarare creat H rer ores TH TAT HATA Tee HLT |
ATras - 10
aTaret
4. wae aftararét cee Ft Pare Peat seat arr gee aferararét cise & Peet Prareat ar ster
Fae ae TAT SH FAT TST F HTT BAT |
2. aarft, ta aratat oe se afaarard sg F AT Se Set UST FH HTT FH ATA HC HATTAT AT
aaa rast arate arar HA arett Hert wH Praret 2, weg ale arate ar erat cart set aftarartt use ar wn Pars 3 dt ga ware ward we araiant At wae TAA % 10 sftera F ates aét am | ae ferars oa rat & ae F Hert crea HT parla set HOT, ras S arate aren fae ATs |
[ooS Gr] \4-3

10: THE GAZETTE OF INDIA : EXTRAORDINARY (PART II—SEC. 3(ii)]
3. Sa aaa FT ya “ATA” oes aT ae Mat sera ag afer a oe aT aA
a ara FH apfterhtar anu ara a el, ate aa fafa aferarct 4 ora ara 4 2 fre 7 ae
FUE SAAT AT Slat S AT SA UST HATA FH Heats Mat F oa ars Te ay Met B, forest faa at arett Hert wah Fraret S|
4. tore 1 ae 2 FH ade Ve fafa F ay aet ait, ale oration a Rear att at oe afaarart usa ar frat aa & aren gat afaarardt asa FH aet feaa wae eof dears F
ATeqH & Haare Hea Z, Praeht arate sar Hea aret Heat frat s azar sea gare tsa F fea fat fafoaa care & cada dafers Aare years wear 3 ate fara areata F sae F arate Ft serrtt .
At art 2 aet ae sa wart Heart sears Haar fAflaa ears A yarst wr a ares 3 | UAT ; feaft #, aqeae 7 aT aha 14 F TTA ATT SIT |
5. - wet are Heo, aT we afaerard oe Ft Pare @, gat afsarartt Use 4 ay aaa aT
ora aedt &, set eae Uses HET are sar fee ae arate 7x, Prt At ware ar ae TET TTT, wa aH Pe a ara sa sae Tse Bh Peet fart ar ster Pew ore Mt, cara oe oH FH fore aah art F aratat Ht aerantt Ft art a, ae sa eat cree F fee fest eae sears a7 feet Paet cara & ward BT a daa A at a A Herd F afsahta arat Ge He ATA «TUT, Ae aT fT
Te arate azar afaahta art Wt ST a aT ahs BT A Sa TAC UST F IaH SA Ae ATH HAT
WT TF aT |
TTS - 11
art
1. ua afar Tes H Ta MTT ae TA GAC ahaa Tes F Pret Pare aT star Fare
TU ST TC Ta FAT UST HC TAT ST AT |
2. aarft, sa yart Fare 1 Oe Aare Tse A ft Ae Sa UT FH TT FH ATA FT
array st aa fra tsa H ag square @, Peg afe east ar ferarft cart gaz afaarart asa ar us Pare 2 at <a var warita ax, sare Ft eae ta 10 sftera a aera vet Sor |
3. herr 2 FH aaa } ata ae A, Us Sharad es F Saye aT I Sa ST PT A EE -
ora anft aed f ea Fraferfera & are ore Par war at ate earaeit Sr & aes caries F tar
TAT @T |
a) - gat afaararét cea At aca we yore assess afte, sear are cords
Sa-TaTT sear BTS Eats oH; sera;
-@)i) Sena Fares &, zeae ae ate Ser, «care SHE Fe ate cefaa,
7aT
ii) wea e area &, aed fers 4, ares ara -fata Se sara asta aaa Ss; aaaT

(3 11-@VS 3(ii) ] ON Fl UAT : TST 1
7) ole Bee aera fare Oe faarardt teat & aa orfsearhtat ara aaa-aae oe wat a ASTA-TaTA H ATEATH A AEA Fe aT! 5
4. ga aqeae Far - wae “sare” oes S PI B - Te HTT eT Saat erat F Te AT, are 4 aan are wea Mt aaa ae site Ses ET-aTaT aT H aftare ar Hrs arfele ITA ST
yay wet at ste fare wy a aecardt ofaaieat &, we are site Sergat earar aeT-Tat F ITA aT Sy frat tet sfeafeat, dercat serat aeor-sat & daft Mifare ate qeeare arf af faraftar aaratt & fare ates aaeft warct at sa steers Waters >} fore saret aweat AAT STAT
5. torre 1 ate 2% aaa oe fea 4 ary aeat ai, ah ast er fear art, afaarart usa at Praredt aa a gat afrararht use F, frat care saya gar et, Tad fea feet cart
: aearqa aTera A HAA HAT Sl AAT Sa Fat Ty F, Tas feta Pat Pfoaa ers 4 east antes tare facorfea aan at atk fra aeo-ara FH are A sare Hear Pear WaT ST ae Ta TAT
eartt dearaa aya fAafdaa cara & varet So a aes 21 OS areal F aes 7 IAT TSE
14% Sade, ANT aT | ;
6. sare fet afaerardt ces F gaye ger oat AT STOTT, Te SAT Far HCA AAT GA TST
ar Praret atl waht, wet saret Her Hes are cafes ar, ATS ae Pret arava ase ar fare a array at, Pref afaerardt tsa F oH caret dears area falas ear 2 ate ga aaa A ae Hare
Ot sare Wad Pa WaT AT, SA VHT BT SAT Sa ae Heat Sears Saar Ahad Sa SAT
aga fear arar @, at sa vane HT saret ve afaarard Use F says ger ara aro fares aE
rardt dearest azar fafaa cara fear zi |
7. Sat, Sart wer aa aretha cant & fhe aera oa aT She oT Pt tT
antes fra Pare deter SAH rer ater At We sare Ft THA, Ta Bears HT ears H cad gu fas fare sort At care er Ft aE 2, Ta cH A ae TT Z, Fras dae F ca THe FH Say Tel aI FT
: feafa # var wet ara ate Raunt cat & ste sens a ve Seth, set ca aes H Sade Facet afan wa a afta can oe A ar at WA Tea F aarafieat & arfeey AMT Ve, a A FH HT
Saat Hr aa H Cad SU vets Saar UST H HPA H ATA BC TATTAT STAT
. TARA - 12
wrateeat ste cath Aarat & fere Ate
4. wae afararét tse F aye aA area she Gat afaararst css & feet Fare at arar Ft we crafeat siz cath Sarat & fore fra oe sat gat aararh tse F ae TAT ST ATT
2. wart, ga vane At crateeat ate carte Aarat & few Fite ox va afaarartt ase F af,
Prat 3 scar ge at, Sa Usa FH areal F aa Be ATT TT aa, aha he crafeeat aera aaah aarat & fro fre ar Rear cant gaz afaarardt case ar rarest @ at sa var TATA
war ax cafeeat aarar aah Aare fee ire Ft ae ae 10 whtera (a afaera) & afer
Tet rT!

12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SECc. 3(ii)]
3. -h) Sa aaa HF ya-wae “Uafecar” wee ar aferara & - Peet ariefeas, wares, svar aarhra ofa % feet arrose, fred fearerors feet sear USar srerar acacia vaTor ayer you At wer sare fre fet sera 24 ofa Z, fart Yee, Sears, feorea avar aise, MAA, Ta HET aera ThA HANTS TAT Warfare Sa aeearar Pret stents, afta ava aarfta sac & yar aq azar warmer ea azar stents, atrsaa azar aarhia aaa a aatta qaar & fer afer wr Fo ore Ft ws Pat oft ware Ft aratirat |
@) ge aaa Tt rar-sae “aa ht Aarsit & fore Ara” ve ar afore & Tash srza ary aiftat arr Ht 71S Aarat Ht Sosa ales Ars Var Hrs aT Tats sera Tera aS
ft Fare wea H ofan F AT we fet At gare Ft aerahtat % weg wat ea ee ara 14 var 15 F strafed saratt & fore Ft ws gerahrat afta at BI
4. tars 1 Ae 2 F oaae Sa Rafe F ary ae att ate cafeeat ar aah Aarat & fore fra ar feaarft cart, at ca afearart usa ar Part art & reo gae afaarardt ase 4, rast cafecat ar aadtht aarat & few trea saya atet @ sar oe feos Peet eet aera &
Area F HNIAT HAT & AMAT VA Fae Usa F er ae fea Peet fea era 4 cada Gas
Aare feared aca & ar fra aferare serar aeates & caer F crafeeat ar cath Aarat & fare ta wer At ardt 3, 4 ta cart dearest aaa PAfoaa ears F ara yard Sa a aes 21 0A
are F aoa 7 TAT Aes 14 FH STAT ATT MTT ’
5. a) wn afaararé usa F cateeat aaa aadtht aarat % feu Site aa saya ge are.
waft, wa aernat cat, sa use ar fart at carte, wet crafeeat ar aati aarat &
fare Fre ser wet aret cater ar, ate ae Pet afearart ase ar Part at azar at, sa aftararst usa H tar are eartt desma aaar Fre fAafoaa cara a, frase dae F-
wafeeat saat aaftht aarat & few fre aver eer Ft ferevert fre ae A, ak Tet crafeeat ar cata aarat & fer fra sa eart dearest aaar fafeaa ware art aga Ft :
ordt a, da tet crateeat azar cath Farat & fore fra sa aftararét asq FH sat es art arestt rat ag caret dearaa aerar FAfoaa ears Pear 2
@) wet Sa-taTs (#) F Sata wafeeat saat aadtht Aarat & few fe fat ws arate & dated s eran aaetht Sarat & fee Ere Pet wa afrararet use F fenfer
Aarat a data 2, at cafeeat saat qattht aarat & fu Fite va afaararét usa F
SoA Es ATT TTT .
6. - Wel, HarHat car fecartt cari & de aaa oa arat ae Pet area oft & dhe Patt fasra sare ar dae art FH are crafeeat seray qaritht Aarsit % foro re watt, wanna F
aaa F fore & foro ag ster At oct @, Peet ft arco a oa aie a alee A ort 2 a oe aaat Ft srqafeatt F rernat car erat cart arc aente at ws ate, set sa saws FH Sade

, LAM Il-arg 3(ii)] Ud Al UTA : AMAT 13
ae sdfee afta cae ae ary att ta ara F qerahat ar aries art sa Hat Faq araat al as F Cad BU very afaararet Usy FH HAT H ATATT HUTT SVT |

WTras - 13
ihre athe
1. aqeae 6 F ofeafaa ate gat afacrartt usg F feed aaa arahe F aay a oH
afaarardt usa & feet frarct arc rea afrarat oe Ta Tat Use F HT TTT ST TTI
2. tht aa doh s sacra a are afta 9, FT oe afar ose & Pet Tam FT TAT
afrarart use & fea Peet eof dearsa Ft arctan aaa ar ws feear & azar Peet Fafa
| cara & dated tet ae aahes H taco & ora SA are afars Ve, TT aha wy afaararet Ts farft Praret at gaz dfaarart usa F cada aafere Sarat H vatsrars Sarees S, free Pret wt earht dearaay (wet aaT Wt Sera Fh ars) aera fAfeaa cara F fae S BA are aaa aT
afta %, Ta Gat sa FR ATT ST aT
3. weqcarste aravara F were A area eat aera ara stare S HAT TA VHT F
waa, arqarat & arava F aaa, so Teas F tare, aT wea APTA We Hae Ta TT
Hae ara ot aa, rad dt Sars wart weaert ar cara fea 21
4. Pref Oe ect, ot we afaarartt ase Ft fart &, & art F stare & ora ahaa IT
Ta Usa FBT ATT ST ATT
5. hoarse 1, 2, 3. ar 4 & sfeafaa acatt a fre Pet oft areata & aac 3 oe afrarat Te aa sat aftararht ase F ae ara ar aa rear acorHat wa rare 21
AIPA - 14
ade Sate Sart
: 1. um aftarerdt use & Pett Part arc araarte Aarst saat sat vane ada ST
at wer ard-pardt & wa aa we Fae Set ose A ae aT oT ae, Teg Pefafar
: afteataat at ateat tet are ae gat afaarardt aes F fh He TAT AT aT :
a) aft seer aad ari-narat & freed & vated, gat affararét asa F us fafgad cara Prafaa er A soe 2 dt sa area F se eat tg Ff ae Sat ars eT
HC TAT ST AAT St Sa Pasa CITT H HTL SAAT SE AAT ST aH S; TAT
@) -afe gaz afferent oe F sae caer At arate a7 aafeat afer facta ad &
aaa waar seen gu fret are He Ft aa F aot Prarax 183 fea aaar saa afae fea a, at sa area &, art & ae Sas A AMT We Sa AT TS FF BT TAT TPT, GT
Ta eat tsa F sae are Preaiea Hret-warst F wes gE ST
[oe RGZ)\y-4

; 14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. “araats sare” ve 4 cada sarhte, arfefers, sara, Hers aear aearaa aaeft ard-
atarat cade art-warg ofr zl
TTA - 15
1. APH 1G; 18, 19 ste 21 FH Braet H sella tad Bu, wH afaararé usa & fet fart aver fret fates a sae F ured Tea, Horghat ate eat ware ser areas ae Fat THT TT
Hae ae, wa aa_fh far ar froores gar afferent asa F adt fear wer ati ate tar ;
Prats farar ware, at at ores ser a ore Sra 2, Ta Ie Ta Fat Use FHT oT aT
2: °° Sehary 1 & oadelt & arage, we dfarardt oa & fet are are gat feared oa
#f ew aro Pet Reto & aide H ore oefealtee a ere eta cee Fae aT ST AAT, afe :
Oa) great, daft fatter at Ff aara oerar area gu Peet are wets Ft tet rah
SO spar arate 3 fre gat ase F ee cer 2 Ht Get frase 183 feat a afore aa ze:
@) «| onfeerre te Pett Prater are rere Sat site & er Par war 2, ST ae UST aT
TS fart wat &; ate .
7) «otters 0a Pet cart dearest aarar Pafeaa cara arr aga aet fra rar @, aT
Fratsra ar gat usa F ST
3. ee eae adh raat H arage, oH afaararet cea & fet Sem art ara ararare aarfers Pret are array arya Ie fae ae Pars & aater F orea oT ae, sa aftarardt asa F ae era ot aa fara fest Sera Fe wart veers ar cara fara 21
oe a TTS - 16 :
- freerat ft ite
Freerat #t fra az edt axe At aea aera ox ot ws afterarét ase & Patt Part ane fart eect; ait gat afaarardt usa Ht Pare @, % ears death aaes Ht Aft 4 ora Ft
1S St, We Sa eae Oe Fae TT oT aT
sumed Amcor aga - 17
pp TPs 14 A 5 Sea HF avage ft, cH aftarardt asa & feet fart art saitcrrrat, $a fe até Rete, wafers, HH a area aera aay Patt afte aaa Pai fast & ey F gat dfaararé use F few we se vat haa Safa H-Harat A wed ary az
TA TAC UST F HC ATTA SAT AAT

* (AM ave 3(ii)] Fd Fl UTA : AST 15
2. Wet fart warcornat serar fart feerst aro aaa ga ware At Bfaaa F Pao ae aaa aerd-aearat oe sate FH yea are eat aoa aT Pers ar ora ast ay, att Pet arr oa a wa at, Oat art ae ae 7, 14 se 15 H aaa F arage, sa afsararés css F at aT aT
aa, rad aah sera feaerst & art-wers few are atl
3. hears 1 A 2 Tas & Bid ee afaararet ass Ft aca Ht sents B aegis sera
Qo Aar-Wara & ara &H aeata oars 1 F sfeafaa artes sar ara F vars FH aera fret ae waters % fore fae at OS areas F area Ft we ars ae Ta a ftararet css H HF Be WA
. anit fread 4 artaers Pet are eT |
- ATae - 18 |
tat
1. wae 19 & eras 2-H seat F geaeln, cH Shravan ase H Pet Part ar sas fra Petes & vf er & rar Ft we Gers athe ST Tae rT TTR oe ae aT OT
A BC aT AT
2. seas h hoary 1 H saat F als ge A, ww aaerars Tse aries aren fears aea wer Pra war Aas Hae Sa TT FHT STM
aye - 19
aearet Far
4, 7%) fet dfeerardt cea, wa sorafta orefita afte, saa feet csrtite so-9art aan Prft carter orferarcor are Part af at sa tsa, Bt|e ST — aT aera arf fe Ft we Aare H ade F ager fee ae ters B Pes ae, Fae aT Set Ta FT
arfeatten ot Fact Sat css FT HT TT AAT
; @) ware, ta aa, wordt she eet ware res Rae Ie Hat Ga Sfaararet TT
¥ at ax am aan, ae dare sa ose F Ft ore F, a PS sa ss oT Ue Pare aT,
; aT:
(i) - Sa asa at ew ates 2; TAT |
(i) Fart ter aca H wate Ara & fre Sa asa ar are wet aT aT
2.7) Pret aararét asa, wan varatte orefira afte, cae eet corte sa-wart sear fare eartta orf arr serar sae are afera Pafeat F a Peet oahe at va tsa, afte, oT-
AMT axar wrferaHcr FH fee vara Ht WE Aare H dae H sar Fh we Peet Gora ot Haat TA
Usa FBT TT AT |
@) aarft, tof tera ot ae cat afaarardt css F ae aT, Ae oats sa ass ar are gar uaften STi

16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. ware 15, 16, 17 ste 18 & saae, Peet afaerarét asa, wa gorafta wrefers afc, san Peet carte so-sart srar Pet exits orfeeeeor erat were ae ett arcane & faeafaet
H vara ft 1e Aarat Hae A aaa, AS ate SST eae Hey TRH ar ters ae aT aT

TTS - 20

frees car fase sfereq

1. ae feeartt arar fase sire ot gat afeerarét asa ar ahr act H eed Yet aT
afferent usat ar frardt 2 aaar at ae ot ara aot fer aver sitar yaar yantfeafad usa F saftera %, sae Ae-araTy, fer aerar wher H yatta wrod Ft ws Tat -
orftat at sa usa H ae vet fea sree aart fee Ut sat sa usa H aret alata say arch a |
2. wa dffarart use F sea fore Ba Peet favafteres aerat aeq cers & fat fear az
HTT HATE Tey HT GAL Ararat Tess Hr ST HA H LAT Veet Vaatfeahaa wey Hr UH
frardt & azar ar ate at gat afaararct casa F 6 ant & safes Ft fea wale & far sofeaa a We sa sea F yaa Ft 7e Sarat % fore afer H aaa A oe eat ose F ae ast TAT
STMT, Tee FH AAT Saw TEATS Sera Tiere Hater F at she areas a ores asta Gah T|-
Tara % fore arava ST

ATO - 21

WHat Us repeat
1. - ales, aT gare aferararet Use ar ater Het S Teed Tes UH afaerart asa Hr art #
waar ate ot frat favatreras, werfteres, freer aerar aer sat ace H t-araaret serfs
AEM, TT SA TAL aaa Tse Ft ACH ST ATTA &, HF MAT UT Sa gar afaarartt cet Fart TIA TGA Ht area S 2 aat & safes Ft safe H fw sa sat ass F TA Serle seared F Hay HEAT HIT Mer ayer sat F yatrars Safera Tear Z, WX Ga Gar afaaranrt use Ft eares srrar otter Pere sas Ree ae ae & Ge oes STH .
2. Se ares FH ars 1-H Saat Me S a ars Ve aT A ST, ale ter ate aa Ra F
wet fear war at ates we faferce oat srerar aaftnat & frst ara % fore fara war at |
3. ee agrees H vata, aah at afaarard ose ar os Part aa ana ae ah ae va usa 4 sa fads ae F fare cer at fra ae H ae gat aftarart ase ar ate aear 2 ear fredta at ata gee Sh Hea aT |

ATA - 22

TT AT
1. Um afererenrdt csr & fret rare At are Ft Oat ae, aei-wet & seye atch Fi, faa ox eet
FUL H Yate Tqearal F Pare sel PRAT WaT ze, Haase Tes F Hada Ahh
2. Fears 1-H Bada, apes 6 & tears 2 F zar-qfenritd aaa arate a we aa a fe
Wt Te AR Feat att, afe Vat are ar oraaat cH afaerert ase ar fart aa H ara saz aftarardt tse & get fora Patt cart dears F aterm & arcane wear & aaa Sa eat aT F

_ CaM I-as 3(ii)] FR Al UTA : AST 17
at feaa faett fafead care & cada dafare Aare froorfea sacar @, aur aftare aaa arate, frre dae Fe conf dearest srrar fafoad ears & varet wo a erg 21 0a ara Faqs 7
HIT Hoss 14H TAT ATT Sta
3. tears 1 & sadat & ara ev of, afe afaararét ase ar os art arefeat, at safer, ast, frat asets onfter 2, are ry atte Pret verre ar ret AH sera Gan aya Peet ft epee FT
oof, at ft at, eer aH Gat afaarars ss H tae Sarat S ary yea aT, Tet ara ae gat aferararet tse FHC TAT STAT |
; FTAs - 23
Set PUA BT ATH
| 1. Wat afaararét usq ar are fraret tet are orea wear @, fora ae ga Hae FH Sa FH
ATATT Tat Ahsararet UsT FHC AAT ST AHA z, Fal WaAtfeahad aaararé asa sa fraret
At ary Te Ta FAT UST F ar fee ae arpaHT H Trae UT He SF Be Ft arqars Bai aartt, wat ge are ae H Sa an a afew vet arf, star fH ge feo aa A yee aaa fear rar &, ST Oat arr oe rere & fora Ie ST TAC Usa A HT TTT AT eT ZI
2. Wat wae afeararét use & feet fare arer sree Ft we area ga Here BH fat sade F
HTATC SA TST H HTS Be wea Stet S, Tar War ase fee oft Oa Pare Ft org ara ae ae HO rfar ar oars Hed AAT He-oTeT AT HT LATA H TST
ATOR - 24
TA-STT RIT
1. wa aftarart ase ofvat ox gat afaarard ces F tar are Hears saat aaaeft Tet
Fre THAT ANY Tat At Sth St Sa Heras S site Tetaet atest & fra aerar afin areqt gT,
OT Ta Fat Use H avast oe fares: Para H tate H set oe feaat F any at st aerar aT
: Ft ot avadt a aaa 1H sedat H are ew fh ae Sade oa aft ax Ft ay eT HT
TAA Bat Afaararet creat & rarest wet Si
2. artitardta oats, at feet afrarardt use & frat & oe ai FF vets faerardt st
H lS HUET aya aecaeft BE srt aN aa Shh, A Heres Us Tera acters & fet aerar afira areget &, free fru aafira css & aftent ox ost af feafeat F, fasted: fava & dae F
HC ATTA TAT SY AMAT AAMTAT AT HAT I
3. Um afaararet cea & feet erm H gat afaararst cee F faa cart dearaa We Ga gat uasyq F Var Bre Hears ANY vet Fear se SH Sa eat Usa H Saat oe aay arta ar
HA SI AY Slt AT HSA SF AIATHA HH AGHA All TA Trae Hr Ag ae aet array area fH
up aftararet usa & fru ae arerac & fH ae gat afaarart asa % Parfeat at, waa wart & fre sat fafaa efrra aerar orftarkts rtearhat & fore Pat gare At Pet oar
Be, Ved aaa Hetieat Ht ATA Fst ag eos Prarklat st sar 21 ea Sade ar ag aot ae ear area fe gra gat afaararet case Ft Peet aerdt & sertfeafea ase F feae ft eat loo$GE]\y-S

18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(ii)]
Beara HAT TT HT Ft Vt ae as -S Crp S aT PH He Ft Ta az 4 15 ohare a afer aa Z
at wantfeatad afararart usa At tat A eect & arat oe oars ore 2 ake a At aed 7
ars 3 raat F afte ze |
4. Wa Aree HT SSH Tet ass OH eas 1, Aq 11 FH ITs 7, ages 12 F
ars 6 F Brae ay sta @, UH afaarard ceq & feat Sera arr gat afaararsét asa & fet
Fraret at svar fat are ears, wad, TAT Hea ATTA, WA Tere SH Hay arat ar frator ae FH
vara Set erat He aaTe Hethl-as ST AAT Sra TATA Taatfearar tres ah Peet frarat at far WaT at
5. wa afsararct asa & Seat oe, rast yt separ aT aoreger ST SF a aT airs wT
gat aftarart casa oH aT afee Partat & caries F at ar sae are fafa st set ay, qaatteatad tsa F are war ae vet aT ae aT aeraelt TS Ot atten at At sreaft at sar
RUTaTs & A aeraeht atest & fra sera afers areqet Z, ar waraifeafea ass F eq eat HTT
Sarat ae ary At Tat S AT aT Ft ST eT SI .
6. - Sa Aa HTT, Ta Hel IT AT at fares Hee FH Sata Tar Pea TAT F |

| ATO - 25

arent Hee Fahey

1. wet ars oa ae aaa & PH UH ae Sat afaarardt cea Ft artargat & arco sa IT
ZA THT HC AMAT AAT S AMAT AMAT BTOIT «GT TA HEL HF BIaa HB aqes set S A ae TA
weal H raat arpa are Serer HUT TT saat H ata Eu ft ara Aa sa afaarars as F
warm wrferaret BT Tega HC THAT e, forarar fH ag wa rarest Sf srzar ale Saar ara aqeee 24
hoarse 1% seta ara & Al As ATA AAT Sa Sfaarardt Usy H erm orfeearet AT WeTa HL
anal & freer Pe ae uftes e1 ve reer va artare Ft ere afegaer a die aut & stax sat weqea we fear rat arfer forre ahora: Sa oe Car HTT ATTA Sa FT SAT HAT FH STAT
FATS Tet SI |
2. aft aan wifeardt at arate ofa at ate af ag waa fet datos ea ae Wear F
waa Bt, at ae ta Heras H aftere Ft SS SF Ht ca Hae F HS aes B, gar aaarars ass aere orferaret & ara areecites aeales are Ta ATA Hl ST HLA HT TATA HOT. Sa Tae fea aT
frat were ar afsararé csat F eqeoht arqat F Pat aaa dharat & era eu oft fariaa far
Se
3. ga Hor Ft Ser He A aaa Sa ay Her A afdarsat aver srt ser GT, AT
aftarardt usat % ers orfeeardt se orecaits sents F ea HA aT vara HU -F sa AGT F
aff drat Haars at ae Hes oH fre arene faare-faast ae aad F rast ga Hare F paca set Ft
Te at
4. -aftararét asat & aay orffardt free toast & afters & feet woe oe Wea
Taras UH ATT aa ATE S Prag cas ae aaar sas wfahatea afte st, weset ST a oH
Gat ATT TA-SaaaIe HT A Ee |

- LAT Ia 3(ii)] Fd Al USA : HASTY 19
FTE - 26 8
wet Ht age F aera
1. Afaareré asa tres erat Ft cael F oH at HT ATTA HUT | Ae AEA Apes 1 site
2 are sftafire vet a1 afterart csat & aes orftart ga aaqeae % aquarr Ft fafa geez
ASAts ST AT HL THT Bl
2. Ft Faqs A TIT yaw wer “eT ara" aT areasy aftarardt asa, waza TAH
: goats — usaestte get, azar sae Usite sa-samit aaar cardia ofan Ft ar a are ae ast fer ate frac ah aet & sae AF afta oly 4 Z, Hat aH Sah siete Hea, =A
. are aaa Pett ta ser ater ofepet a at fora fore afaarerdt tse ost afer a sahara sara, qarahy es-as ae Tae ATTA TAA ATA H ATATATT ST |
3. wa Peet afeararét ose ar ores ara Sa tee & Brat & starter wade ster 2 ae ae fart cafe rer 2a grat @ ate Sa aaa Ta Usa FH Hal &F aenta sah aaelt Ht Crs at Har, aa sa User aa a Sa ase FH aa oof F age we gat afaararét asa FH aaa wifsarkat are aaett waters eftare fear area) Ta Wes aT HT SA UST BT Sa TAT
rat & art yada ate aaett & foro wate sas art FB Saat arqare ager ear sea AAT
FH UES STAT SA FAL UST HT ACT STAT AT |
4. wa Pret afterarét ase a tered carat ag rar at fra Aa AF ae UT, AT BTA
sata, saht aaett at atioaa wer & fers aay aH SITs HAT F Ta Ta Tes TT HT TA TT
aay wrfeearet arr gat aftararet use F sere orferars arr axe Say Hed FH Vaart eatare ae Fa ATT AS FART UST Sa Uses OTS FH ae FH oes Hal, Ara PH aes aa TT
At UST H UH ATS ST, H STAT HATA ALT FH TTT HEMT, Aet aw fH wa VS Sarat aT
any fear arar %, Maes ara aA feahad Usa H wad awe sar Sf azar Sa safep are ea Bra
& fora Sat aaah Craps HT aH BI
| 5. thrmm3 a4 ® sade & ard ee At tears 3 aaa 4 & aah Pett afaarart oT
: aren efter Pear war erat sa tree F feet aay star F steseits set SO aera Sah Tes aT
TATA AST HHI Sa UST HTT F aera Peet cores ara & fore aay arg sTafaenar wet
4 aati gas warat, ears 3 saat 4 *F yaar Pet afaeraré ase are eter fw aT
aes ara Bl Sa usa H gat afaararéh ose F arpa F aenta sa wastes ara AT Wats aS
areata vet St Test
6. Peet afar ase % cred area % afeaca, teat aaa aN H aaa F Hrfarel sr Zax afaarardt tsa & araTaat saat serrate Para are ae ara ST
7. - Sat ears 3 aaa 4 aed Peet At aa Pet afaararh ase arc aaa Pao at are att gat affararét use arr yaatfeatad usa % dae ces ara BT aafea vs Ita fa at A eet ara Cares ara Patera araat F aares SM

20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
a) ora 3 & santa aq & araet F, yaatfeatad ase ar ale Ted TTA, ST Se asa * raat & ded yadda @ ate Wa af are aa SW Oe aa a rat & tate Sahl Teyett UH Ml THAT; STAT
@) tore 4 & aerta aaa & aa Fy, vo eafaa ces an ars ces ara ras dag Fag UST ATF Hal F Tad sah aaGet aia ae H sees FS ea
SIT FLAT F |
yaaifeatad tsa ar sere frat Sa aaa Hare F gat ces aay orleans Br aera afraid aor att gaz use & famed oe watieafas csr aes setter aT aT aT areata HOT .
at fee arva & ATI
8. «ga aoa H Sosa ar feet At feaft A ae at aét art arom faa fH Peet afrarardt usa oe farafarfad arerae any At ST
a) 9 - Sa afetararet csy aan gat afaarardt tse & argat sit serrata ga Fe ree
Taras SIT BAT;
@) Wass Sea Tt ards ie (arse afer) & afta at,
7) «= - Weraa Vara Heat ale gar afaarardt css A cash Hal aaa yorahas wa aate Trees saat eaar acer, tat At aT at, Bat aaa Sarat ar aera fara ar;
4) - Sa ART FH aera Tara HET Get Sa Use & fore yorrafts ata gat afaarart
TST SIT Wee PRU STA aT ATS TS STS Sa ATT HT STI
FTAs - 27
arat ar after
1. Sa Hea A AL TS SqaET FT Bisa re Tar sate (Peet oaks SF fret) at ws afaararés usa ar fraret & Tar ST Gat Shaararet sy S ay Wet HAT SF Sa HUE FH at arat F Fw ast arm rg, aera Peet afaarardt case & frareat ar ast fear arar 2 ate ta Parc, ta art a dag Peet oafee ar Gort aaa Atel a eT Water aaaT Wer vata F a ars UH WaT
SA RUT HAST ATA HT ITT HAT |, TT AHTAT Trees TET aT |
2. tera 1 Ft ararerar & fear Peet ofa ware F Preafetad tet ohfeataar ert set te frardt saat ta frat & dag fret oaks ar ort aera Ahertt ger wars aearaT Wet wart + a feet wa wah F, ST aera Seeee a A, ea HOt FH aed ATA ITT A
TaTATs SAT AAT STAT :
(i) weodt F arse F AAT ale Ht HH A HT 50 ohtera aera Hert F ati a yA, UH
aaray afeen carat are, St erat afrararet csat F A feet oem ar oft fraret a at, serer aya ayeagar BT a carats F BT
(ii) areftare azar oriteat & ayea FB aaa A, HA A He 50 ofaera svar saa afaa araartt sare wa sarar afer saftat & cartes F A, at erat afeerard csat FS feet frarct at z |

- (AM Irs 3(ii)] ANd Al WTA : SSN 21
(iii) Pet vat sears aerat He Wears cay & THe Fy, fore farHars erat afaerart arsat F & Pet F ft ret were ord S|
aan afattad, sax sfeafad sate were & arat % fore amare vet arr ahs array ae Bq oats Ft aaer art & 50 where & arfees Sa oaks ar star fear ara & svar aa ST, a aa HA
fat wa affararét use & Praret aet &, werahrat & ea 8, at ooh & Prava cea F act Ft
ATMA ST BEAN z |
3. att, ao sfeafea sega any adi att afe cai fava asa Fo afha |v a ara aearal at (at Praret & cat & ard & fore Frater wet aeay Praert H yaerst H HTeTATT FH STATAT FT,
. wa am f& ga fear-arerrat ar Pet aa, Shar wert serar osftee afasfa Sach arc afer sera after att oftafe artecrat at ret warar af) site gat afrarard usa a orca Ft 7e ary aT Ta ara & dae F aaa saw orate Ft St ate are, 0A arat at area wea & fora gat waz Ft
HT TAT ATS FT ST |
4. wa afaerarét ces & feet frardt ar cam are eo ot wore} arat a sae Pa area afe gat aftararé usa ar aerm ofan ag Petits acar & fH ta opts ar deares sera
HITS T AAT ATLA TAT SAH TATA Al TFET, SAT HIT H Tet ATH HI A Hea HT aH
Wet ware FS ars wah aT aT |
ATae - 28
GAA BT ASM-TaTT
1. faararét csat aera orferarét tet aoaar (zearast srvar zearacit Ft arferrarfire sitar ated) at aert-ward Her at fe set Here Braet HT Here H afeafera Het H tae F afaerarct asat & araite argat ar any wer FH fre sraeae s, Het aH fh Saw aefts Heres SaaeMT Ea
UC Hh fap Tat S| AAA HT AATA-TeTA Aes 1 gre ahaha eT S|
2. fare ft fea F tars 1 ® saaet ar ot feet afaararé ose ox freaferfad air
STH Tat SMT :
F) «9 - Sa aT gat Afaarars ass H arg ate Taras yar & gene Farah TTT
; PAT; .
@) 9 taht gaat ft aes BT Pe aT Ge aaa Use HBT F a AAT
gers At ararer fea ft F wreq wat 2:
m7) ott aaar Ft aearrs wear frees aE aa, arcane, stents, array aeaar aaa, We szat sare what aaxaT FAA THe Atel at, frerat whe AAT
araartan Ate & whee a (ast fers) |
3. ee aaa Haq Ft ate fat aad ces are fet oat at wre at & fare acre Pear Arar & AT ae Aaa Tiss ae HS HTT BT WTA He | fore eat AAT
CHa HA ATA STAT HT SIAM BOT, ATS Sa Fat TST Hl aad cag FH ar vara & few tet aaa At are araeaar 4 atl aet ares A aeahiiee ater tears 2 Ft aha F aefts F fq loo$GT )\¥-&

22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Parett oft feat H tet dhrat ar ae ort set errr PH Gaara use Hae safes Gara Aas BLA
& Har aed & fe OT aa H Saar re arate fea aT 21
4. fart oft feafa Fors 2 & aaaat ar ort ae safer gar Ft arg aes A wa Het fer fret afararét ose at aque ea & foro vet ara sem FH Gara Pet de, area fait dear, Pret ost ar feet mart erat F aria are ar aafes H ova & ar ae fat oof aries fa a afar 21
FTE ~ 29
comfaa ert § acer us ateet ve aa ee At feet oft ava A aarcarsta ara F arava fat aera faerg Horet F saat aata user Port saan ataett vat & aaeat % fade fasrarfeanrct ox Hrs ware set VST
ATA - 30
. TER AT
1. ae wor afar & are Ft arte af yaaa enn frase areaa a afterart asa ws gat ar afer rea wer fe pare at any Hes & fore seaeeits atest ar area Pear War 2
2. wate staat ar eafafad vara ert s) wtf sarees:
(i) «Fa Herve ae FH aret aga ay, fra ay F Here wager ate @, F TATA , are hare fea BT AAT SHH ATS VaR ATT IT A IK He TT a BH aT
FT; ak (ii) «- Ta Favs aS H ae aqadh ad, fra ad F Hae wager Sra Z, F Gat
“We & vam fea Bl Baa SAH ATS Veet BTA AT aT HAH aT FT | |
qq) wana:
(i) - Sa Fevet a | ore aqadt ay F, fra at F wax waea Ste 2, ¥ ate ae H yaH fea BT TAA Tah Ale Weed AT IT Ala IT He TU HA H Aa :
a; (ii) = Sa Hervsze aT FH at aqadt fade ae, fra ad F wee ary Ste Z, F
aye Ale war fea BT HVAT GAH Ale Vad HT IT Hey HU H Hae FF
3. SA HOT AT ANY HT IT PHT BH Aa F See Hoa FH Ga Ua Tes TGA AT
treet & fo ara area Ff acer att aarrart Coa woes Ft aa & ae
10 ard 1987 aT gearatta aftaay ar Sa Het HF Aaa F Tara saree St oe fra 9x eas 2
raat H ATATT Ae HAT AT Bla F |

“(HM -wars 3(ii)] Yd Bl UTA : AAA 23
HTrae - 31 “
aaray
We RUT SA AAT TH ATT Tae a ash PH Pat Saarars asa are ga sara vet Hr Par arat | atat & a are ft afaararét csq corals aera A, were ary ata At aretha S at ay ft vate % are seacadt frdt evex at Ft cars A an A ae oe AeA Vea FATA AT
ferfaa atta tae wae Bt area HT aT SOW feats A, Hoe ar fee FH Ge H aa aA
@t STU :
*) tara aareas:
(i) «- Sa Have ad H art Seacadt ay, Frade saree ar atita fear sar 2, F
waratt are rare feat BT AAT SAH are Tea AT ME ST IT Ala IT TH TT at
, aay F ; az (ii) 9 Sa HeavST at H art Seacadt av, rast saree ar aifea fear oraz 2, F
waa are & ware fea BT AAT SHH Are Weg Ft TE aT IT Hea Het Hae F |
@) Aca HATA Ft:
(i) «- Sa aVST as FH Tet Seavadt ay, rad sara ar atfea fear arar @, F
aye Are yam fer Br azAaT Tas are area FY WE BT AT Ala TE He TT aT
dae Ft ; att (ii) «Ta Fevst ay H aes Seacad? ag, rad aarca ar afta fear oraz 2, *
facta at Ft ate are ® wae fea at aerar Sam are ara Ft TE aT TTT
aaa F |
. fora aren 4, gam fer faferaa wo & orfeepe aettecarerftat + se were ae Bearert fae al ae feectt H ad at sare ace FH ATS Ae & ated fea fest, Carat wa st arava F a-
at ofeat & feces fear sem, ast dia oe aaa &T a oft Foot fear F Prec Ft feafa 4, sarstt as vardt arat Sea
ART WRTST crater
A ara Ft ara
| aoa asftz aaa araicht faear ast fren att

24, THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the Sth March, 2014.
(INCOME-TAX)

S.O. 680(E).—Whereas, an Agreement between the Republic of India and Romania, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed at New Delhi on the 8" day of March, 2013 (hereinafter referred to as the said Agreement);

2. And whereas, the date of entry into force of the said agreement is the 16" day of December, 2013, being the date of later of the notifications of completion of the procedures as required by the respective laws for entry into force of the said Agreement, in accordance with paragraph 1 of Article 30 of the said
Agreement;
3. 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 al] the provisions of said Agreement between the
Republic of India and Romania 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 16" day of December, 2013.
[Notification No. 13/2014/F. No. 501/10/1995-FTD-I]
AKHILESH RANJAN, Jt. Secy.
AGREEMENT BETWEEN THE REPUBLIC OF INDIA
AND .
ROMANIA
FOR THE AVOIDANCE OF DOUBLE TAXATION
AND
THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Republic of India and Romania, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 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
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, of its administrative - territorial units, political sub-divisions or of its local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises.
3. The existing taxes to. which the Agreement shall apply are in particular:
a) in the case of Romania:
(i) the tax on income;

“ [aM 1-@ve 3(ii)] WRG FI UAT: STATIN 25
(ii) the tax on profit; “
(hereinafter referred to as “Romanian tax”); b) in the case of India:
the income tax, including any surcharge thereon; (hereinafter referred to as “Indian tax”).
4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes that have been made in their respective taxation laws.
Article 3
GENERAL DEFINITIONS
: J, For the purposes of this Agreement, unless the context otherwise requires:
a) the terms "a Contracting State" and "the other Contracting State" mean the Republic of India or
Romania , as the context requires; b) the term “Romania” means the state territory of Romania, including its territorial sea and air space above them, over which Romania exercises sovereignty, as well as the contiguous zone, the continental shelf and the exclusive economic zone over which Romania exercises sovereign rights and jurisdiction, in accordance with its legislation and with the rules and principles of international law; c) 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, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; 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 a 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 term "enterprise" applies to the carrying on of any business; , g) 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; h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise
. that has its place of effective management in a Contracting State, except when such transport is operated solely between places in the other Contracting State; i) the term "competent authority" means:
(i) in the case of Romania, the Ministry of Public Finance; (ii) in the case of India, the Finance Minister, Government of India or his authorized representative; j) the term "national" means:
(jl) in the case of Romania:
(i) any individual possessing the citizenship of Romania; and (ii) any legal person, body of persons and any other entity set up and deriving its status as such from the laws in force in Romania; (j2) in the case of India:
(i) any individual possessing the nationality of India; and loos GE|\4-7

26- THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) any legal person, partnership or association deriving its status as such from the laws in force in India;

k) the term "tax" means Indian or Romanian 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;

1) the term "fiscal year" means:

(i) in the case of Romania, the calendar year beginning on the 1* day of January;

(ii) in the case of India, the financial year beginning on the 1* day of April.

2: As regards the application of this 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 concerning the 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

l. 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 registration or any other criterion of a similar nature, and also includes that State, an administrative -
territorial unit, a political subdivision and any 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.

2) 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, then it shall be deemed to be a resident only of the State in which its place of :

effective management is situated. If the State in which its place of effective management is situated cannot be

determined, then the competent authorities of the Contracting States shal |endeavour to settle the question by

mutual agreement. In the absence of such agreement, such person shall not be considered to be a resident of

either Contracting States for the purposes of enjoying benefits under the Agreement.

Article 5
PERMANENT ESTABLISHMENT

Ii For the purposes of this Agreement, the term "permanent establishment" means a fixed place of

business through which the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management; b) a branch; c) an office;

“(3M 11-@vs 3(ii)] OR Al UIA : AAT 27
d) a factory; *
e) a workshop; 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" also encompasses:

: a) a building site, a construction, assembly or installation project or supervisory activities in

connection therewith, but only if such site, project or activities last more than 6 months; b) the furnishing of services, including consultancy services, by an enterprise through employees or

; other personnel engaged by the enterprise for such purpose, but only if activities of that nature

continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 6 months within any 12 month period.
4, Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; .
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the selling of goods or merchandise belonging to the enterprise displayed in an occasional temporary fair or exhibition in the process of closing down of such fair or exhibition; e) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; f) 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; g) the maintenance of a fixed place of business solely for any combination of activities mentioned in

- subparagraphs a) to f), provided that the overall activity of the fixed place of business resulting from

this combination is of a preparatory or auxiliary character.

. Si 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

, 28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
an independent status, provided that such persons are acting in the ordinary course of their business.
However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
Ti 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
I 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 property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships 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 '
1. 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 b¢-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 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. This provision shall apply subject to limitations under the domestic law.
4, Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
3; 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.
6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
a, 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.

* (4r1 [l-@rs 3(ii)] Ad Al UII : AHIR 29
Article 8 ‘
INTERNATIONAL TRAFFIC
l. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the
Contracting State in which the place of effective management of the enterprise is situated.
2. If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the place of registration of the ship is situated or, if there is no such place of registration, in the Contracting State of which the operator of the ship is a resident.
3. Profits derived by an enterprise of a Contracting State from the use, maintenance or rental of containers (including trailers and other equipment for the transport of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that State.
4, For the purposes of this Article, interest on investment directly connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or
: aircraft if they are incidental to the carrying on of such business and the provisions of Article 11 shall not apply in relation to such interest.
5. The provisions of paragraph | shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
ASSOCIATED ENTERPRISES
1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or 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 that State - and taxes accordingly- profits on which an enterprise of the other Contracting State has been charged to tax in that other
State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned is 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 thetax 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.
KF The term "dividends" as used in this Article means income from shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income “rom shares by the laws of the State of which the company making the distribution is a resident.
Joe 8GL)IN-&

30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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, shall apply.
5; Where a company which is a resident of a Contracting State derives profits or income from the other
Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in .
such other State. .
Article 11
INTEREST ; l. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. —
2s However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the _
tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State, provided that it is derived and beneficially owned by:
a) the Government, an administrative - territorial unit, a political subdivision or a local authority of the other Contracting State; or b) (i) in the case of Romania, the National Bank of Romania, the Export - Import Bank of ;
Romania; and (ii) in the case of India, the Reserve Bank of India, the Export - Import Bank of India, the
National Housing Bank; or c) any other institution as may be agreed upon from time to time between the competent authorities of the Contracting States through exchange of letters.
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. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. :
5) The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article
7 or Article 14, 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 Contracting State in which the permanent establishment or fixed base is situated.

* [aM [l-@ue 3(ii) J FRG AB USIA : SST 31

7. 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
l, 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 artistic, scientific or literary work including computer software, cinematograph films, and films or tapes used for radio or television broadcasting or other kind of transmission, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use any 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, 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, 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 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
7 deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
b) Where under sub-paragraph a), royalties or fees for technical services do not arise in one of 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 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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY (PART II—SEC. 3(ii)]
Article 13
CAPITAL GAINS
i, 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 permanent establishment (alone or with the whole enterprise) or fixed base, may be taxed in that other State.
3 Gains from the alienation of ships or aircraft operated in international traffic or movable property .
pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the °
place of effective management of the enterprise is situated.
4, Gains from the alienation of shares in a company which is a resident of a Contracting State may be -
taxed in that State.
5. Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. ;
Article 14 ;
INDEPENDENT PERSONAL SERVICES
l. Income derived by 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 except in the following circumstances when such income may also be taxed in the other Contracting State:
a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any 12 months period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
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, accountants and auditors. ;
Article 15
DEPENDENT PERSONAL SERVICES
l. Subject to the provisions of Articles 16, 18, 19 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
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 12 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 c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

“(am we 3(ii)] ARG 1 UTA : TAIT 33

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 shall be taxed in the

Contracting State in which the place of effective management of the enterprise is situated.

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 of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 17
: ARTISTES AND SPORTSMEN
l. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting
- State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsman, 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 sportsman in his

capacity as such accrues not to the entertainer or sportsman 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 sportsman are exercised. ,

3. Notwithstanding the provisions of paragraphs | and 2, income derived from the activities referred to in

paragraph | within the framework of cultural or sports exchanges agreed to by the Governments of the

Contracting States and carried out other than for the purpose of profit shall be exempt from tax in the Contracting

State in which these activities are exercised.

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.

Zi Notwithstanding the provisions of paragraph | of this Article, payments made 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,
‘ an administrative - territorial unit, a political subdivision or a local authority thereof to an individual
, in respect of services rendered to that State, unit, 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, an administrative - territorial unit, a political subdivision or a local authority thereof to an individual in respect of services rendered to that State, unit, 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.

1oo8 GE )I4-4

, —SEC. 3(ii
34’ THE GAZETTE OF INDIA : EXTRAORDINARY [PART II (ii)]
Se tate em ad tule wane ee

zi F 18 shall apply to salaries, wages and other simi im oe eal aoe se nares i aes ender’ in iat hae with a business carried on by a remuneration, and to pensions, ae . a . f
Contracting State, an administrative - territorial unit, a political subdivision or a local authority thereo
Article 20
STUDENTS AND BUSINESS APPRENTICE
| Payments which a student or business apprentice who is or was immediately before visiting av
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.
Zi A student at a university or other institution for higher education in a Contracting State, or a business 7
apprentice, who is or was immediately before visiting the other Contracting State a resident of the first-mentioned
State and who is present in the other Contracting State for a continuous period not exceeding 6 years, shall not be taxed in that other‘ State in respect of remuneration for services rendered in that State, provided that the services ; are in connection with his studies or training and the remuneration constitutes earnings necessary for his maintenance.
Article 21
PROFESSORS AND RESEARCHERS
I. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any university, college, school or other similar non-
profitable educational institution, which is recognized by the Government of that other Contracting State, is
Present in that other State for a period not exceeding 2 years from the date of his first arrival in that other
Contracting State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for teaching or research,
’ cane oe of paragraph I of this Article shall not apply to income from research if such research
“n notin the public interest but for the private benefit of a specific person or persons,
3 For the purposes of this Article, an indiy;
: . . , vidual shall be : .
if he is resident in that State in the fiscal year in which hag be a resident ofa Contracting State
Immediately Preceding fiscal year, © other Contracting State or in the
Article 22
, ' OTHER INCOME
. tems of income of a resident of a Co i
: . ntractin State, sat :
Articles of this Agreement shall be taxable only in me hon wherever arising, not dealt with in the foregoing
2. The Provisions of
. Paragraph | shall not i :
as defined in paragraph 2 of Article 6 if the moe lc oe other than Income from immovable Property carries on business in the Sthar Coutradting Stee eee income, being a resident ofa Contracting State, performs in that other State independent personal servi moe Fesaent establishment situated therein, or pr operty in respect of which the income is paid is aiebkives ona od base situated therein, and the right or ss co i ;
Ixed base. In such case, the Provisions of Article 7 or Articie 14, shall apeie, such permanent <stablishment or

3. Notwithstandin the provisi ; :

from sources within die ala pittance l, ifa resident of a Contracting State derives income

races, card games and other games of any sort or sate ceases “rossword puzzles, races including horse

Shall be taxed in the other Contracting State. 8 or betting of any nature whatsoever, such income

Article 23
wh ELIMINATION OF DOUBLE TAXATION
zi ere a resident of g Contracting § ives j this A ; 8 State derives income which, j . _
nen detention’ ssi he en: * ‘i: Contracting State, the frst-mentioned Coney = pa Waion of
On the income of that resident acting State shall allow other State, ent, an amount equal to the income tax paid in that |

SE

“(9M 1-@rS 3(ii)] ONG HI UTA : STATI 35

Such deduction shall not, however, exceed that part of the income tax, as computed before the

deduction is given, which is attributable to the income which may be taxed in that other State.
2. Where in accordance with any provision of this Agreement income derived by a resident of .
Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount 0
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

P 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.

: ye 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 ona permanent establishment which an enterprise of a Contracting State has in the other
Contracting State shal] not be less favorably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision Shall 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 not more than 15 percentage points 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 of this Agreement, —
4. Except w isi i :
Article [2 ane ete the provisions of paragraph 1 of Article 9, paragraph 7 of Article | 1, or paragraph 6 of ticle [2 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting §
Reaict ue other Contracting State shall, for the purpose of determining the taxable pelts of neh enterprise, deductible under the same conditio i F : O50
mieiatloried Sate ns as if they had been paid to a resident of the first-
5. Enterprises of a Contractin i ae
; erp g State, the capital of which is wholl directly or indirectly, by one or more residents of the other Contractin ae ey eanes e controlled, first-mentioned Contracting State to any taxation or any requirement pb sas Pa ripe in the more burdensome than the taxation and connected requi i : wit’ Which is other or
‘ . ire i :
mentioned State are or may be subjected. quirements to which other similar enterprises of the first-
6. The provisions of this Article shal] apply to taxes which are covered by the Agreement.
Article 25
MUTUAL AGREEMENT PROCEDURE
i Whe i ; ; fee fitin i sl: De es of one or mth al the Contracting States result or will result
: “ Provisions of this Agreement, he may. i ti remedies provided by the domestic law of those Stat i ; ene at ae
, ' s, present his case to the competent hori
Contracting State of which he is a resident or, if hi ee owe
; 7 Ii RIS Case comes under paragraph | of Articl 24,
Contracting State of which he is a national. Th on tole 24, to that of the
Sa ae » {NE case must be presented within three years from the fi
. aces , : Tst
—, of the action resulting in taxation not inaccordance with the provisions of the Agreement.
: The competent authority shall endeavour, if jecti ;
: , if the object justi ae itself able to arrive at a Satisfactory solution, to resolve a eae iy auto pr - itis pot authority of the other Contracting State, with a view j iii nme
: ; to the avoidance of taxatio hich j i with the Agreement. Any agreement reached shall be j Wininc ce domestic law of the Contracting States. eared notwithstanding any time limits in the er

4
36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3 The competent authorities of the Contracting States shall endeavour to resolve by mutual aan any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
4 The competent authorities of the Contracting States may communicate with each other sana including through a joint commission consisting of themselves or their representatives, for the purpose o reaching an agreement in the sense of the preceding paragraphs.
Article 26
ASSISTANCE IN THE COLLECTION OF TAXES
l The Contracting States shall lend assistance to each other in the collection of revenue claims. This |
assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by .
mutual agreement settle the mode of application of this Article.
2 The term “revenue claim” as used in this Article means an amount owed in respect of taxes of every :
kind and description imposed on behalf of the Contracting States or of their administrative - territorial units, .
political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Agreement or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.
3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed bya person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the .
competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State.
4, When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.
5. ~ Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting
State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.
6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting
State shall not be brought before the courts or administrative bodies of the other Contracting State.
7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned
State, the relevant revenue claim ceases to be:
a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the ote laws of that State, prevent its collection, or
, .b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of: which that State may, under its laws, take measures of conservancy with a view to ensure its collection, the competent authority of the first-mentioned State shall promptly notify the competent authority of the other
State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.

* (AM (ars 3(ii)] FN Al UTA . HATH 37
8. 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);

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 27

LIMITATION OF BENEFITS

: Fe Except as otherwise provided in this Article, a person (other than an individual), which is a resident of a Contracting State and which derives income from the other Contracting State shall not be entitled to all the benefits of this Agreement otherwise accorded to residents of a Contracting State if the main purpose or one of the main purposes of the creation or existence of such resident or any person connected with such resident is to obtain the benefits under this Agreement that would not otherwise be available.
2, Without prejudice to the generality of paragraph |, the following shall be the circumstances where the main purpose or one of the main purposes for the creation or existence of such resident or any person connected with such resident will be considered to be for the purpose of obtaining the benefit under this
Agreement which ctherwise would not be available:

(i) In case of a company, at least 50% of the aggregate vote or value of shares in the company is

owned directly or indirectly by one or more individuals who are not residents of either of the

Contracting States.

(ii) In case of a partnership or association of persons, at least 50% or more beneficial interest is

owned by one or more persons who are not residents of either of the Contracting States.

(iii) In case of a charitable institution or a tax exempt entity whose main activities are not carried out

in either of the Contracting States.

Furthermore, the person mentioned above will not be entitled to the benefits of the Agreement if more than 50% of the person’s gross income for the taxable year is paid or payable to persons who are not residents of either of the Contracting States in the form of payments that are deductible for the computation of taxes in the person’s State of residence. .

3: The above-mentioned provisions, however, will not apply if the person actively carries on business in the State of residence (other than the business of making or managing investments for the resident’s own
‘ account unless these activities are banking or insurance and securities activities carried out by a bank, insurance company and registered securities dealers) and the income derived from the other Contracting State is derived in connection with or is incidental to that business and the resident satisfies the other conditions of this Agreement for obtaining such benefits.
4, A resident of a Contracting State shall nevertheless be granted the benefits of the Agreement if the competent authority of the other Contracting State determines that the establishment or acquisition or maintenance of such person and the conduct of its operations did not have as one of its principal purposes the obtaining of benefits under this Agreement.
Article 28
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such information (including documents or certified copies of the documents) as is necessary for carrying out the provisions of this
Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1.
(eo8GL)\\- {c

38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(ii)]
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 public).
3: If information is requested by a Contracting State in accordance with this Article, the other :
Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 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 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
T; This Agreement shall enter into force on the date of the later of the notifications through whight the
Contracting States shall notify to each other that the domestic requirements for the entry into force of the
Agreement have been complied with.
2. The provisions of the Agreement shall have effect:
a) in the case of Romania:
(i) in respect of taxes withheld at source to the income paid on or after the first day of January “
in the calendar year next following the calendar year in which the Agreement enters into force; and :
(ii) in respect of other taxes on income paid on or after the first day of January in the calendar year next following the calendar year in which the Agreement enters into force.
b) in the case of India:
(i) in respect of taxes withheld at source to the income paid on or after the first day of April in the financial year next following the calendar year in which the Agreement enters into force; and (ii) in respect of other taxes on income paid on or after the first day of April in the financial year next following the calendar year in which the Agreement enters into force.
3. Upon the entry into force of this Agreement, the Convention between the Government of the Socialist
Republic of Romania and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed on the 10" day of March 1987 shall cease to have effect as regards the taxes to which this Agreement applies in accordance with the provisions of paragraph 2.

.
‘ (AM [l-wave 3(ii) | ART Al UTA : SAT 39
Article 31 %
TERMINATION
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting
State may terminate the Agreement after 5 years from the date on which the Agreement enters into force provided that at least 6 months prior a written notice of termination has been given through diplomatic channels. In such event, the Agreement shall cease to have effect:
a) in the case of Romania:
(i) in respect of taxes withheld at source to the income derived on or after the first day of
January in the calendar year next following the calendar year in which the notice of
. termination is given; and (ii) in respect of other taxes on income derived on or after the first day of January in the r. calendar year next following the calendar year in which the notice of termination is given.
b) in the case of India:
(i) in respect of taxes withheld at source to the income derived on or after the first day of
April in the financial year next following the calendar year in which the notice of termination is given; and (ii) in respect of other taxes on income derived on or after the first day of April in the financial year next following the calendar year in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this
Agreement. _S
DONE in duplicate at New Delhi on this eight day of March, 2013, in the Hindi, the Romanian and
English languages, each version being equally authentic. In case of divergence in interpretation, the English text shall prevail.
FOR FOR
THE REPUBLIC OF INDIA ROMANIA
Salman Khurshid Teodor Baconschi
Minister of External Affairs Foreign Minister .
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and Published by the Co ntroller of Publications, Dethi-1 10054.