Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries – Albania
Notification No. 2/2014 [F. No. 501/1/2003-FTD-I] / SO 47(E) was published on 7 January 2014. Its subject is Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries – Albania.
This one is about a tax treaty. India’s treaties enter Indian law by notification under section 90; where the instrument below is that notification, its date decides from when the treaty may be applied, and where it is a circular, it is the Board telling its officers how it reads the treaty — which is not the same thing.
This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.
° AEA Ho Bo Wto-33004/99 REGD. NO. D. L.-33004/99
* Stak 2 :
Gudia
Che Gazette of Gudia ©
STATENTUT
EXTRAORDINARY
ary [ave 3—d9-wve (ii)
. PART Il-—Section 3—Sub-section (ii) |
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PUBLISHED BY AUTHORITY ; a 47 vg Pare, quan, wrait 8, 2014/thT 18, 1935
. No. 47| NEW DELHI, WEDNESDAY, JANUARY 8, 2014/PAUSHA 18, 1935
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are safe, ser were reper Sr Hardt 04 faa, 2013 4, Tt Pe Te HTT awe 31 F HG 2%
ATA, TI HUT A Ay HA fre at age weet gar widest HH aghet s are ahaa FF we Ft afer & archer |
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CTR WHET Pa Ret & Fe ser re eT ohh Te wee Ae ae HSN Her Tere Tar Paeite aver A Te fore ared TTSy TT aoa worse H UP fhe ae He cay aya F ger Raw at sade area aay SH ROS ary git FH arte sat fearaz, 2013 wr shen faa 8 ary aT | .
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2- THE GAZETTE OF INDIA : EXTRAORDINARY [PART LI-~SEC. 3(3i)] 7
ora 7
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(a) “wearer” oe & afta - aearer woreda wa eae WaT Attend F PRAT araT #, Ta ETAT
° amare cea oer year Gert searhray vores | cree athe aa Sat Peet ot ar F array ust Oia wer ate Tare oe FH argqaedte carr fhe F, ot arpa F sterte she ararcista arya F ATT
ag oa @ fares aaa aca worse aaet aa ae wager att Tas apts Sate F dae F aot aera ar TINT He aHat F;
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aa var cae are eat ara Te aa Te aaa afee aE At aoe aH Aa arte &, ea oe are are Se Teas BIT AAAI AIT HT TT, GET aera, ser afeare she Saher eT;
(a) “cae dere usa ste “aera dftararht cee" wai ar ad dad A atergqarc aa wre afr
APATAAT TONTST F:
(a) “safte” we F ae oe, Se ser, oaeth ar are aye ate are aor Tet aor anita @ fra cafea aired tent Hage Hert eat Sea TH HITT EHTS FH WTF HAT GAT s
(.) “wer zo ate faite Pare weer aig Sar ae t Bra ae wat & far ta Paes Parse ey
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(a) sera ya Pet asaya at TS Tat & Fre aT a;
- (a) “TR dftarardt cea er san” car “gat dfaarard Use FT See" ve B Ha: UH Sarat Tse} Pt ferareft are darfers Bre Tere aa Fat Afaarardt eq % feat rast are aariera wis sera aH 2:
: (a) “serrsie ararara’ v2 & afte 2, Peet ds gees gear aryara are arg ot oftaga ai UH afaeare usa & fart sera gra darters a, Rrare va feaha s wa wears aay arqarat Hae Gert afaararet tsa ft earit & fra A sare ora
(a) “aera ofrecer’ a2 & afte 2:
(i) aearhrar F : rarer ae ary, TY Pre aarere are wrferpe ST;
{ii) wea Fre wat, weg aa aera Seay oTferpe afatahy, () “Ue wea aha? :
{i} | Reh efperartt rer A otasr eo ery ara a1 anf, (i) BY farfers antes , anftart sik tena, fret aac ge ae Ft Rear frat Gravee cee F oga arpa F ITA
art a; | |
(2) “ee ae a aad} qe aeariaaa Haar area Ht ahaa %, Teeq Tae Oeht ME Ta rear AT SF, TT
oa ait 3 cider Peet er ray ge dat 2a A, fa Te ag HT aT ST A aay Ga Bet F de F TT TT
ads aaa FATA AT ATT ST:
(3) Tat ad’ cea ata 2:
(i) aearhrar a are Fs waract are Ft veett atta at roa facie ae; (i) aa e aad a: ate are Ft cect arte wt areca Paria ad |
2. feat steered use art wet ae Ta Hue ST Peat ft are ary fe ars a oT 8, a ae de A ATT
“ atfere a ay, sat arafooriee fret sec ar adh anf grr ait ge act Hh waht & fare sa asa, fre at ag FT ATT
a ro a rs Lo, f L: a
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART [I1—SEC. 3(ii)] :
diet 8, aregit & sini se ara dar Bate ag ae ga eT BRT are eet atari ee ae a oe TTT :
* gar at ye tee } He eral F seria wT aa B Y.
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Frere |
1.0 ee Rae water we afterent ase ar Pandas ar arf AeA Ta eae Ae Presa oT RaTS \
aaa sae aftrare, Pare, vaea-cara, totter ar eare array Peet TS Ah areoy S AL TA ST HAT z she Ga ay ; trea ae gerar arg Taras sewer aera seat eats arf ft fire 21 Tare, ga ve H ats Tar safes onftar wet aim fare oe eae sa Use A feta atat waar sad Rad git a aA ae aa oe TT eR a TT
WHAT TI . -
2. aretha 1 ovdatt ater hE salt Set A aPeraTe Ut aT Pah ot, aa weet aes Pre aa Ft are :
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ATAT ITNT FSH TE TH UTS B
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3. wel oa apenas 1} saat % reo Peet oats FB Prax Seg eal Stat arerardt aval wr Aart A,
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Fave Hitt aT — § |
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2. “cart dears” ae F Fasteear Preaferferr sft ait (f) sehr ar aE eae | |
. (@) AVE array; (1) aE arate; (4) Ie aIRETAT, |
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{am Iles 3(ii)] ANd FT WATT ; STATI S
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(Ht) rg ara, Fer aera tea aT Ril, wert aaa RAs Sarat H Penh ar AE wT AIT
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(H) Fa Very S Safire are TAT ood -ageqait F Ara averey, vasia F waar afaarat ar aaa HAT;
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5. ferret ate 2 oeaeit att ee A, wet fe cada Sfraa & Pet area, fre ox eras 7 ay are A,
& firw srg oaths, orex afearerdt use * feat gern Ft are 8 os afaarardt ase F arg wear 2, Hoa ards
dae %, Ree ow salt sere & fare ota wear &, wefeafea afererd cee F ert dearest an Bear AAT STAT,
ufe 0a of ar:
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AAT Bt, wa am FH 0a ake A ahead tars 4 Ff safe oa afafateral aw atfire 7 ai, free aft ag ardrarz
ae Ua fafara cart & area F vatr ear @, ve oars &% seaat & arts ardent & ea fAfera Era Ft UH earth
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Tea St forrest SE Tere Ht ate A AT era wr-aeqal A Praise wa F fete Arar FH;
(@) Fat, Sere > fre eee araar eran qofaar wariifeaterd cer F areca ars |r ST ITA HAT ET
6. ae aya Teak Trae % Sr ge of, UH a PaarHe ros F Peet Aer Sere St Ge: Sto Hey H ATTA AT
eee, Fat ifaararh ToT F uw caret dearga ar stat TH AAT ATT, APS aE cae efrera ave Pet az, fra (oe evar 7 ary aa Bt, & Phra Pret eae ahs arene A ga are coe Has AAR ar shifters Cos Hea ze aT
_ wet fee sttferit ar fra azar #1
BS a)lu-3
6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—-SEC, 3(ii)] 4
7. Ret gare a Pare ferent cree Fora ge are ats eae Hear ar dar vet ar ae PR ag se GAT
wee Ff fief sare, orate iter Use agar cada efarra aret Pet area wate Area A Sra Sea F, aed fH ta afer arma arrare Sr NT ATATAT ST A ae TE Bl Taf, ara RA AeA watz B anbsare quia: sera wae GRR: wa .
gers tare & Are ore St, aye we Sears & aflrere & stents eats BB ar Wie vet wae aT _ |
8. ag wer fe ate wel, oh Ue aPaarerdt cee A Pare &, anrar Pett Oat eet a aes ech 3 raat ‘
feet eft arett arer rafter eat 8, ait eRe aferardt crea A are S aeaar Gt ge AAT cee H CTR Aa ent .
dearer F ATexe A Aaa AAMT) HTaTe Seat ZB, Hl Sa SAT F A Pet Serehh Ht Eze: A Ar Hr Ere Aearas ae .
AAT STAT .
ATA -6
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1. Um afacrarft cro & feet rare gre gae dfiarar ft cee far aaa avafh (gf a aA Are ae aA) |
FH aa Te FAT TST F BL HATA TT aT FI | .
2, “ara woghy” qe an apf aft gir at se Prerare cea & alt F stata Gear ak 41 Bred arena aera ,
Pear Bi ar ve #, Pett oft grea, & onine @tt - ase goat} ameres hw F aoe, HE aie aT F :
aapert ate Sue, BY aftrere Pra oe qeareahh daefh araer arya H sae ay AT et, seas ATA Fr TT :
*. afters att aftr aver, ata gar wer wrafes danni & dea & fee waar der} afer B afar ¥ ey F
_aRcattta area Raa aerated & afere, wears, aed ote args sere weahe Fea ag TA ae |
3. mrs 1 aed, eae argh & oeae eran, aa Prod ve 23 aaa eae eh oe vee Ba A eT |
at art ara oe ft ary an :
4, Tera 1 ht 3 Korda, Peet Term AI aay aeaFS F wre aes ae ae Cat Sara Farah & Frearer & far
TT wrt Te SF TA as Ie AT ATT eT j
APPA -7 | |
Sra @ ATT
1. we afearare cee Peet gare % arate hae aA cee A ae aaa oT oe ae PH ag TIT FAT
aifaerar tren i ftere Peet cart dearaa } arera & ge esa F ardare vet Acar Mh ale ser sem TTF TH a aeratare acer at at oe were Beret oe gAt eT A ae aa aT aa e, Peed sae ai Bea sat ee
PTT WY Se TATA SEAT Bl WT FT ATT FTCA .
2. yore 3B aadelt B ofa wed ge, get Uw Sherer coe ar HE sent AX aera eT Rae fat |
Para Peas FH ATT Y HRA HAT BT, ARl Wes Shaararh tse F WA emt aera FH HT EU ara, J aT ATA
| ary Reva att Ft tara aa shit wa wa wart aT sae fhedt-qadt wate Few cara at see fad-qast ardararat # at ge ag arm ate Are gers et ate 8 sa Tee arr ha: ads wT a dare wear 2 raaT ag UH
nar earya Bl | |
3. fart cant dearea & erat Prater ach F ge cee Fae eT ¥ aaaat H aqane ste sash Aaa ®
rend ot at Ht att Ht aqua ft ares, tt set cert dears & eattsrare wa fie are Z, ferret set ware aT
ay artart wa arava searaita ore at nits e aa PF ase HRA aH, wether fert wa
. “Cam Hae 3(ii)] Ta Bi UH ; ARPT 7
oars Pow are shi warht, caret serra arer afsat H dates A Tae FH sears Hrataa Ht aaa gas rg ser arataat
ot Wat aver arr aftarct F vier F aaa F craks, Gest aera eet ace Ft aes serait & we F aaay afters F
wy H, Frente fafire sara % fre aaa weer > fare sear Se Sears He AIS HY Gleae, Cart degrees Ft sez Ae a a 7 aT TY F (areafaer ora A ofIGAT S Rew) ah see ai, ae ae Ht we at at gay aaa H Oe we arate wet at sreath set ware UH earht dearga & arat aa Prater Her A ser car Sr fara A vet foray aT aT
card cerry Ber SaA FH caret Hratersr Ht aeray Tas fel ea Hraterat Ht Geet aera ger shear H aT aaet
H cafeeat, Hat ava sd ace A wea sarahrat & wa Ft aeay PReaied fase Aarat sear waters & fore sellers H
wy HY apyray fad aH Term & oat Bt AleHe Term sera Tas Pel wep sraters H raters wpe By Gene fAw we ar
We ae & wy A (areas ore Ht sha ght & Rea ara) afsrat woes Ht we gti
4. wei Us afaererct cet F Taye a ara SB Sas PARra aval F ass H AK I UH ETAT FEIT BT
SS ae are ar Pater at A wer wy, gat hears 2 A aE ft ava ge aferertt ee a waft gore yah a ator ara t ferteo ary & yftariiva wet watt: art, gare & fore waars we fay eft deft Re sean afore ca aoa Ft fatea ratat s agg em
5. ate ara Fae ge aren & edt end senses Bt gar set ara Sem fH sa eat eearaa A Gers fre art
HAT WHY-qeqy THT Si
- 6. aad? transi & vatsrars earth aearaay & are gu arat et da gH aatqad set wate & Pratite fear ser
TT, Ta aH fH SaH fara Are Sra sar vata aren set ST |
"7, wat arat & arr Fh Ueht aE one Fret # Pera sa Hae eT TERT F aera | Adee fe war 8, agi wa ara F Tee ea ape STat F vals set tN
ATG
marca Tag
1. wm afearerét cs & fet Tem are areas aaa F aera waar argqarat & waraa & 7H BA aa ATT
pare sat use tare et
2. aft Prt serach sent at werd sade-ent wH sama ae Bt, ga FA ver afserara tea F faa WAT oT
Rat sera Ft at acong fear et ava ate va aarardt tea F Oat ate ata Teene 4 F, Tw VA
ares 8 cea fea arr area Ger gore ar ware we Frere at a
3. sacadis aaa F are aearay coq-aeqat & oRage & fare was fer aT SE eA FH Ht, aqcarn aaa TE
Prat ox 8a (Prat $2erch & aftaga & fore dex aa aes soea enftee #) & aftaga gers Bit we afterard ast Ft frardt % aR oa are Har Sa Siaarars weq F Hada At wa aH fH aa Heat ar aah Baa aer Sfaerart
Tee & aterfe 7 Par sre oe
4. Wt apes a hee & fore aera wrevara F eras aera aaa & Tareas FB Phe Saas aati gz sara Ht
Ua aearat wear agar & Wares S TG AT AAMT STU ale F Tar sarazara BTA & fore waite 3 se awa 11.
grey 0a care & dae F ay a AT |
5. fears 1 ade faett oor F afters, Pet eae sere area Peet aacenftey ware cate H wre ara a ft ary ein
. |
8. THE GAZETTE OF INDIA : EXTRAORDINARY [Part SEC, 3(ii)] . |
- -t a aa 0 |
1. wat | |
(%) Ua dfaarardt UeT sr arg very gat afsarardt Use % Pett sere >} vate, Peta sear ait F gerera: |
| TAA ALAAT: ATT AATF; ATA 1
(a) 3 eal, WH aaah cron & feet sere Ate gat afararet Tow & a ger H yay, Pine wear |
yet F cera: Aaa BATT: APT AT F; |
atte Sei Ha Fast oft rrea Fare gerd F Aha oars afro aera Paths eae S Yet ek ca ea TE 4
and Satta ata Re 8, ah eada cee & fre ch oro ater ae ave ara saa RAs sant HS UH Tear Bt oe ga era, irq Ter erat FH HILO Ta WHE ATS El BSN, AT A aT Ba TEA F at F fat ;
FT eT AT SAT TA TT ASAT HL TAT AT AT | |
2. Tel TH feared ter se te % fee Say & ara HF aa ara Bl aheafera Hear SF AT Aaa HT TATA Z |
fore ae gat afaarard use % frei Tara Te Sa GRt trey Ff He MTT aT Beate Sat afeaters fare ae ars Ta ars | |
Sir sear roe 3 ere HY er Ae w oe AT aA eet et at arg aE a se Tey A iat Ht eT '
serat & dra cord Ee ae, a ag Gee ts oer aN ae sae ita we Ht OPS aoa aah waa FON TET |
ag wer aa ee Barat ST ofa wa a Tae eet a AAs et ge HK aT TT aT HAT eT |
Bt ome B cerar dh athe af armen Ba eevee ets ere TRAE Cw Bae ar Tee BE 7
. aPaE -10 |
arwiat |
1. um aifaeraré cree oft Prareht fret are arr gat a faareret ces Pelt rave ar aay Pe re araiat se :
gat use F wert én |
2. Tah, US araiet wx se aterarel Ts Ft AR se Tea SH ra H AST He ATT TT aT Reet Tait TAT | |
ae art worth ww rare &, veg aft aretelt ar Beant eaneft gat afarerdt cee ar uw Ranft é dt ge var :
errant PY aTAT He ATM AY Twa TAR ee tere & aw ast go TE Aer gH ATT H ate A eT |
erat WH Talad ag ROT rat & arate war Fee ve Hh
3, Te aeae A TAT TR “arse” ge ar aera fad seat aay afar & ava are F 2 ara FF anftarfear -
mem 3 art a gf, ate ater Patina afer & wre ara 8S fae ve ag wea sage aT at Fait se ET] EET |
3 araa deret Soe are aT STS, eet Rae wet at er ow Par I
4. Grae 4 ate 2 & oder se Pa A Ty AeT a, aS resist ar eran earelt at ew aera cree at Prat |
AFH aren get afer ove F agi ea cw ea dears & rear & arcane wer 2, Peet arai aar aC 7
arch aeqct frardt 8 tray sa Gat cree A flere faeft Peis cara & cada Aafern Gard were He 2 ak fra aaa. a
% ae a araisit M sareht M ont 8 at aE ee VER} en dere gee Airs en a watt wa a aS BI |
deft Raft, wqede 7 wt aqedae 14, dar ft araar a, oede ar ain 7
5. wat aE Eph, tow afaerar& coe A Pare 2, aet afterard cee Bars waar are we BCE, at i
- era cee ser aR war Pay we Arete Te, feet at vere ar ee TET TMT, Ta TH PH OA araia sa Gat UT |
Fah Fraeft Baran Fare ae gh, aera ora ae Fe fer meaPR ane H aril orarenh A att, ae Ge gE THT |
* far [-eve 3¢11)] SA A US: HAART 9
# feera Pret caredt ceares ar feet Praag era a ward} wr a dae St ate a At weoet & aaa are ac ae ATT
arent, ae ater Hee Te ait arrar aiaafte aT oof wr aT aifers we sa GAr cow F Tee HA aa aT gaAT
aa & wT FH BM . |
, ; aa -11
1. we afaarardt cer F sqae arr art Ter Gar Sharad use & Pet fara Hr ater fee Te SAT IT Ta TAT
cree fe STAT BT AT . .
2. aartt, Fa WHI F sare It sa aararé usy F At ate Te UST FH ara F Tae Be GMAT BT aa fre use ag sage dra &, fara ate sara ar Rea ear gee afeerardt ces ar Pare B at ee HTT THT Fz, area Hy aT THT He ee Tara SF atfern ae se | .
3. dears 2 sree H ert Ew ot, Pet aerard ase F ses HA ars Sas BT Va Usa H BTS YE WTA ahh and f ag Prafafea & are ore site Rear eq cater 1a BT : | -
(e) «- gat afaarardt ceq Ff aca, Fle Torts SI-TaMT AAT HS CITA aH; BAT
(a) (i): seater ama, Geet Se ate wearer: atx (ii) HIta ¥ APTS A, areca Poors Fe, area ata-srara se, cry arava Fa; azar
. (7) YS aver dears re az et afaererd ceai & aera arftentitat & dhe oat & area-warat & Area F
TAT-UHT IL AEA Fe el .
“4, aa aqede F qa - wae “saa” wea A AR g - Vers WHT H eT Aa arat A WT MT, ATE F
aan are wfaye at eran set she ae seg U-araT Haat A apfrardt ar Hrs afeare wre St searar wef Mt sie Pasta wr a aad searagea a, We are att aaval arr Faaact 4 ae ara & Rraat tet vfagiaat, davai sear fea F
waft Hara ae qeeare are shi fRafeas sarah ® fare acide waht Taret Ft ga aa F ora & fers sat
Wel THAT STAT .
5. rare 1 te 2 oeae oe Peat F aq at AA, ahs oars ar raft caf, Us afar Tse wT Pratt
_ ea eet dearer ce 4, fred oars seq ger gy, gaa fore Pei cardt dered & areay B Hae sTTT
oa Te Fat Usa 4H, Saat feos Felt Pifias cara a rads Aakers Aard Freqiies aca gt ate Pra wears F ay F
sat war Pear war St as ee Wat F cart dearea gaat Ara eras & gareat Br a area 21 TA aa H, aqeae 7
aaa Aeae 14H Brae ar At AAT St, ATT St
6. saat fet dftareré cea F sage gan at arr Se, Wa sae Het HA ATT Te UST AT raret A
waht, wet sare war HA ATS eat ar, ae ae Peet dftarard asa ar frareat a arerar sel, Peet dfrarart tse F
wa bare afearra areray fire ware & alte ca cieier F amcor Pret oe sare yaar Par Tar 8, SEAT Ga eT, Fa FATT TT
aart Fa ware & earl Searas srrar fase cart arr aga Pear aren @, at ea Ware BT Se Sa ST F sa Fa
ATT ae Bret ag cari dearss aerar fAfere cara fess B1
7. Het, ATT HAT BTA ATA AT TPH canst ¥ she organ sa SAT Tar Pat ser saken aha fate aay Gir
BITCH BATH HT THA, TH FAT STA HT eas F Tas Be fame few ve ser Ht Tyg, Ta CHA A ae Sel &, Pras dee For
"pare 3 eater aT SY FY Rah Ht wer ay aT she Beant cant } ha aeala gt avs aA, sat ea apse ¥ sae eae
. BY o7f14-3 |
: . aa : : ; . ; FA Yoo: |
. 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3{ii)] :
afan ey & afta car ox ft ary din ta area 4, aeraftat & after arr oy, ga wor & weg ara Ht a Fi z
” wad gr wets aaarardt eer sy STAT FH aqare FL TAT TTA 7
ATPAS -12 | H
Traftentt athe aeeteRt Raat fer ft -
1. Uw afRerendt Ta F saya AI avs ate gat afPerard aeq F et Hat st oar A ae Tahteat a J
waht Vara % fore Ghar ae se Gat Haare Tres A HT TAT AT AT 7
2. waht, ga wart Ht Uafeeat aaa aaetht Sarat % fora hte oe sa afaerardt use a A, rent a sage gk
Bl, Ta WET art ] MATT HT TATA «AT sa, cif APS Traferat array aah Sarat & fre cre ar ferantt
Tart gat afaerarkt creer ar fares sat Le HHT ATTA TAT HT Traferat aT Tat Aarat H Fore ter Hr eae TPs
10 sftera & firs at eri |
3. (F) ee ara F Tar-ayeH “Trafeeai" wer aT ares Z - Peet arigiers, worars, sera Sarita pha % Pret ardhree, Bradt Rrarerors eet aan Vea aarar gash ware % fore wae, Paes aeray BF orf &, Pret Fee, eeard, Rarsa aaat Riga, GA, Fa wrter sear vier FH weap Req aera Tannfyare Faq aeray Pet stenfirs, 7
afintas saat darhta sore sity eq ava wife Fq aaa shehfits, afew saat Ants ages a i aafere ear fare ohare Sa ora At aE Pett oft eae FH erat i
- () Re ged A aaprgen “aat Sarait & fre era oe ar afters 2 aa seat war afta eet Ft aE
ders & sada aida Beg obeard, or carte arat oeraef Bart wee wht B we FAT ae At oft ware A
” aapafiar %, ceq ae ga ere He awa 14 aa 15 F afeahera Vara & fare Ht ag aarafirat afta vet Bh
4. trae 1 aie 2 4% aod se Ratt & arg aet ah ae cafeeat ar caf Fara & fre fra ar Ravi cart, at Ua dfaerard wee aT Praredl gt aren Gare dfaararh cer F, Brat crafeeat ar cath Sarat % ferw
Se sa AAS, sai x fea Pelt eared dears F area a arate HAT B aaaT Ta GAT aes it aat ae fea feet faire ware & eater Baton Rave Prof aca & er Fer arene aera wea aad H cra hReatt ar aaeth Rarat I.
Pre hte oer Ft ort 2, 88S ert dene aaa Pfiee eae Fave werd wT A aS ge) VS aay, afk :
| ager Tar ages 14 8 say, star sft ae at, aT aT | | |
5. (&) UH aftarard wa F crafter aa Te aaa Be te as aay ge art oft, wa wera ae
Tse, Se UT aT AE TETAS Se TAPT, CH earthy orf atrat sa Tee ar aE ard Mi THA, wet cafe ; ar wath Sarat % fer hte ser act aret aafte ar, are ae Padt afaararé aed ar Pare er saan adf, wa aiftrarar t cree & tar ate earch sterrae srarar ste PAP ere Bt, enh aber He craiteat area watts Marat & Are
Ste var act $ Rastaret fare we at, ate tet crafeeat wer wath Sarat & far Fite va emt dere aera
Fafa eat arr age A TAD SY, ora Tat raheealt arera aah aerate fare Ae aa se A sey Be aM aT |
fri ag arf dearss ara faire err faa By .
(a) sat artes () & stants cafeeat sar aah Aart ® Pre Ata St aarardt cer 3 a Aad wa F aes :
wet adh ste Tafteat afte or ara & waite array capac & Safire & arerar Tat Sarat % fare wei at a afserartt cit % & fat un t Penta Jaret J safer 8, wat cafeeat werar wants Fara ® fe vs va
-—-afferard cea § sage gf art ores | :
+ {arm Uae 3(ii)] ARG Fl WNIT: HATINT - tl
6. arei, wareat aan fear cart Sts aera sa Ait ate felt es aaa FH te Pet are ware ar Aer TT
- RHETT Tafeeat Tar THAT Marat F fore Sha war, wePMare ar Yaar & Hehe H Fra fore ay ser Ht arch Z, va afer & afte at art 8, Bra az a datal Ft aqafeate F srernat aan feet carht are fara ox aes Br Te .
anh, tet ea apeae Sade ae aif ahr TP Te aT ETM Va ara HF, aerate ar artery ary ee HUT
ay Sraet Ht ears Hf Ta EU, Wears dfaarare teq } grat F aqare Heras VT | .
ATMS -13
teins ares
1. ara 6 ¥ feafad ate gat dfeararé asa a fers rae athe aac a us Afaarad cst F fact
Praret ara ora afterai oe Sat Gat Cee H HT TAT ST AT
2 Ret ser Sa FH stacy S RA area aera az, ot oH Serard wes & Pet Tae Ft gat Harare tess F
feos fat ere dere St arcrare dais ar eH fee arvar fret fafa cars & caters Vet wer tafe WH Us afaararét tren & Peet Frardt er gare afaararét case F cae Aahen Aart F reqress wert B vahrats Trea Z, foradt feet 0S card dears (het gaat Tet Tara H ars) aaa Fre cara H stacey & era aret Ahtraragy At after F,
TS GAL UST FHT ITT aT aT
3. TTT Aaa HPT AAA STAT ATTA era TT THT eraral, erat arqarat & aera a cafirr, sex aerate % sparen, raar sacorsal wa Frardt #, aver wre aftersit oz Hae Ser afaerardt wet F ax
SAT aT TT | |
4. Peet deft serh, a ce dara cea A Hartt 2, B sat & steer F ee aera ae ga UT a a aT arr AT |
5. wa aoa % yadt terorst Ff sates aeate & firs Peet fh arate % aaco Bre aftarat 9x Fae St afaarard tse A at carrar aT aa Berar stercorgat we Prat
HTT - 14
1. wa Sfaeraret tree 3h Prt frardt safer grat earaarhis aarett % freores area set ware 3 vada Saeed aT
TT R-RATT SF IT HT Ue Hae TAT Toa A ae oa wT aa, Tey frafafaa sfeacat F Ut ara ax Far
Hfaerardt trex F oft ae MAPA AT AAT :
() 9 - afe sat oat art-warst } ferred & waar, gat afaarardl tres F es Afere care Praha Sa A ayer
& Tt Ia Hae F Se Tae TST F Hae Saat ars AT A BC HAT HT aT HT Te fafa Sarat F Srey Baye FS ATA AT
aadt ; TTaT
(a) «o-afe gat afeeraret com F sas seer Ft wate at safer aide fade ad F aera gaan wea ge Peat 12
adie ot rahe H pet Pest 183 fer waar gaa afire fea ef, at sa ata F, are] Hae Tat St AMT KW Ta FAT
UST HHT ANAT AT THM, A Sa TAT wsT FH Ves are fAoqiea ael-west F ara gs aT
2. ‘maaan tae” az + cade Amita, arafers, serers, Afr aaar wena dat anise gar
Fathers, aétat, ait, areq-t, aeav-PaPresay, da Pafacaat, ver otterat wt Aerant & cada rdw arte & 1 .
22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART IL—SEc. 3(ii)] -
| aqeae-15 7
1. ATA 16, 18, 19, 20 ate 21 He Trae & efter ced gu, UH afaarardt com F fet Pare are fet Patera oe
& dae F wre Fett, woraheat ate edt ware] arse ofa oe Bae at wor FH az ann, wa aH fH Prather ar =
Prorrert ZANE ara Tre H at ere seer Ba ae Re Peters Perr ara 8, at sit onfeafire agi fare gar f, ge Te :
TA TST UST FHL HT AHA .
gears 1 sae AT ge ft eH afRaravh cre & fet Maret are zat aaraNe ToT a Pe aT PR
fer & dda At ore orforits oe Fae gerdieahaa tee FF ee TET ST TAT, aie :
| (m) wraeat dafire facta ae F aaa aaar orte gd Peet areg aA A elt oral aera arafirat ® fw gar |
ary He tare it Fer rarest 183 Pat & arf ae B: |
(a) aPorfirs, ta Pret ators arr waar sett ate & arer Fear ar 8, SY gat eT aT Pare et 2: are
((@) oforfire, td fedtt ent dearaa sear fra Sat are Age Tet PAT rare, WT Pahrs Fat tT Ft
3. aged edad cede FT ge A, cw afSarerkt cee Be germ are aera araeaa H et
Net aT TATA Fe ee Te Fa are Pera ete ore oP Te se TST He TAT TAT a:
aged -16 |
fataat Oe |
41. freer & re otk aft oe A ee Sarah, Ft Uw afaarardt ase & Pett Prareft are, Pet aed, a
gat fara crew A rare 3, 3% freee tea reer ar Pet eet & Pet ger aes Te Ft Afra ore A TE |
Bt, TL Bw ESL Tey A HT HATA AT eT zi
aTaR-17
para ax fast ; .
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fardex, qahas, UST ay axes arare sear Pet aitrare ear Pelt ferent Fw F ear afFeraerd cree Are .
WU Se TH ATA Safes Ha A ITT AT IT TT FAT TST F Be SGA ST TAT
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We ara eat aH aT frat ar ora set Bt, aita feet sey oats BY are Et, Uet are ae aE 7, 14 aT 15
arate VA ge at sa aPrarere cree Ke TTT on aaa, Pras atcoraat area Perens ara Poe aT 7
Fl |
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3 We ara 9t aT eT SAT afe sae aaararh ces F ear en Sher Gay afaarars Tse aT Tae TAA Soe AT
gad partie sifted & ards Rat aver pia: amar wataa: eats Gh VA arse, wa are MATT AT :
WAS 14 TAT aAqeas 15, TAT Mt ATT HI, H Ta H aT HC eT BAH |
ae . 4 So ot oo ren
> (art [lars 3(i1)) sure ways : sree 30
TAS -18 .
tat .
1. - argede 19% terms 2 sade & genta, fet deers cos} fet Maret ar sas fae Raters & |
what wer & aver Ht Ee Heres Ate eet ware} aa fess oe Hae Set cee H ae eT AT
AYA -19 , aeandt tar
| 1.6) Peet dfaareré cee awar vas Pet cette so-warr aera feet earfta wrfireco ere fat
. ane @1 Te Use quar sy ware aerat waar & fare vera AY WE Aare % dae F ar Feo aT
— ter 2 Pre aaa, sagt cer eat ware & ore Poise ae ae Set ces FF ae aT AAT |
(@) aura, a aaa, wore ate eet gare & aa cofoafiee oe Fag gat sare ces Ff ast He TT
ay, Aha Aare Fa Teg F vers Ft ore F, att orks Se crew ar wes fara gy, A:
( G) Ta wep aT TH TRE a eT 7
(ii) ATT Tare Yer Bes Gates | Pre sa css aT Prardt we war Fh
2.(8) Peet dfreraré asa aera sate fest crates So-seer aera Pret carta sofeepor SRT eeray ST
arr afiea Frftrat oa Peet aie at se cree aera Sa-TaTT eeaaT Ter & fere wars FI WE Aaah cater F arar Fy ve feet Hert ox Haat Ta Tea F He oT AT
. (a) warft, Oat Fert oe Fae Gat ahaa ose F att ax aim, ale ae sa daarard wesw aT
rare war afBe eh
3, - HATE 15, 16, 17 ae 18% sade, felt afearare Tee erat gee Pet Taafae Sea ae Pet |
varfte srfirereoy gray ayerrey are Prey ardtare & Preheat H wera AE Raval H ciate gre Feet, awh ake eh sare ater fonts rar era ee aT HAA |
appa -20 .
WHA, TeATTH ate arerpat
1. re Titra, aearee aear siterwat ot ga sax dftararét cea F fat Fafteraa, wetaraa svar oT
afl azg & area deara F wearsa Her Haat sites Hes Het H vata Gat afaerare cise ar Sher et SISTA TT
wa afaareret tise ar Rare 2 array a7, Ba Ne vata Re sa gat ust F egas MH ardea F ae ae a aE
. wate & fare ta sears aaa atta art fare are Oa Peet oft Rae oe se gat aT Has Gea ahh.
2. UE Apwas Hae MT HF F wT HTT TT AT] ST, Als A stergrd Prt ous arer araafrs fea F Pear sat F
athe a Pe peucar Fer cafe area oaftat Arsh are Arc | |
3. Ta aes F Tara, Prat sates ar Peat threrardt cee ar oH ardt aaa are, ale ag va fate ay
F frat ag gar dtrererh ceg wr Shy eat & aera Tas cena Gad? facia aed F va css ar ww Praret cer aT |
Bg edlin-Y
14 THE GAZETTE OF INDIA : EXTRAORDINARY [PaRT II—SEC. 3(ii)]
apa -21 | |
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1. BYE Pram st eat afferent cee ar cto wr ® Ger ee Pat oe Gfaerarh ose AT Bart 2d aaa oT
alte Ht ara eet PRret areca wARreoT FF watts ge GAT Mfaerard cise I sahtea 8, Ht eaerat, aevit ate araghe st arsex Patera oe se grt cea A He a GE re St:
(a) ge gat cee & are | @ Bate are ses mete, Ret array afer waters Ht aE |
aerate; ate egy greening, PRY ae VS Araterr Fore wear &, Ht TT aAt aferarh cer} Arawara a ore ae, |
afe Frarerr fhe ate oe Sas Heras F Fst FT zs I
2. agers, weet, era heh et eras 4 erfiter at fe ay Pelt Petre a sre orPonhat & eiae H, eT 1
# afte ae Perel, ca afSteen, Deft Pra serar wfsreror & Mhere act H eater F sal, @et, waa waar weifaat a
PHA SMM, Te sa UT Prasat a sree F frre ag MNT He eT hh
3. gar meee Barrer Beret et arene fre ay ait ait A ecw Pe ae Pray saa oer A GT aa & fe ore arerat aTarcoraar wafer gt, Teg feet ot fafa A, fat i ae eee aed Ho sa gatos Hoa sama: Teas A adhe B aa ae TST a afore % fore wre at Stn
. HAE -22
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> 4, aw ifderer® asa} AR Gant H art A AeA a, Tea F seas ert a, Pe oe ee RF Ga arqeaet # franc vat Pen wear 2, ear ae ose Fete ahh |
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H arery Sy BCA AAT F THAT TA FAL TET F aet fea Pet Aa era F cada Aafeow Aad frowiea Hear g, aar tar after svar arate Brae caer Ff Ot arg sear Ht art %, Wa canst eave arerar Fafa era & wart BT
a aaa 1 0S are FH, area 7 Hae aq 14 -F Td, Ve st aA a, ar er |
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% hax alat & ara wre Hear 3 at Cet are ae Gar aaarara wsy, Fae aa BT aT
ATI-23
1 agree 6 A sere aaa arate S wre ST, aT Tw eifaarare Tee Peet Pare & caries FE Ta AT
afaarardl trea F xafera %, Ta I Sa FAL Tey F HC STAT STAT
2. are arate Bre At Te oY, sit eet caret aera, at ow aaarard ceg } UH Sa FT Brae STAT FT
avr ¢ oar gar afaarart ase Ft aaa Va sata, a feet afaerard tea F ww fears wt cada dates Aarat F .
Rreqret a seitrard gat after ces corer we Afiea era a afer 8, we oe GET eT Ha wT TET
“3. fet dfterard crew we germ, rer aeaeenfte carne H ware wear os area are oe ATE
; war ta aearat we arqarat & waved & dafirs we seats a oe Gait oe Fae Sa tres F HT ATT ST
7 - : : . i . ; : : : , 3 7 i a arn
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4, Fave a freranr h cree 3 on Prareth ooht B area ert aett Te Fea Se ETT FC TAT ATE
. awa -24 |
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Dat aera ST araTECy Prearpare Pa ATM : |
1. aeatitar & -
. Wet axearfhan ar ee Prareht atr ge ere H Sree H aT F ara wre Hea F oT Geet Te ears Tat
B, WC MN A HE ATT HT THAT , Arar ay Va Ps FH ate H aaa wars HUTT :
| () wa art A ara ae area F at fe ae are Be aT UN AI Hearaa we A AE; ate |
(ii) sar Frardt $F got oe areca F aren few ae ehh ae Haars Te Ht araftas Re S Fer meta, tabt acid Fy fae Fa area ae A agafe Pee ta ye weiafia ae reat Gt seated Bx Ta are aT afore et MH, Me Te are gear AT, Sat At ATTA Bt, Te saat &, Fret Te Tee A AK
SMTA AT THAT FT; (a) set aearftar & Preht Fraret arer wear Ft aE are arerar arferoes areft Gait oz ee Here Peat sede F
ayer Ht rear Prar H ae A ye wre eet, set aearahrar Pere ht Rat rare Ht ate ara rear Got ox aT AY TAR HT
TAT HLT AHA YS TATA Hh TE ArT eMAT Got Hl OITA F THAT
72. aa F :
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% agar seater F He SAAT aT AHaT %, Sa ATH F area, Sa raved Ht see aera Got ae aeahrar H ger Fee
AU HC H arrax Ht Tra A He Hi Haat vars HUTT
watt, tet werdt Ft aie, werd Ht aqua fa was Gd we Aafia, He H va oa a ales aA Ee, TT
deft are aera oott & ere st, fer ae aearhrar H He SATA AT HAT F:
(em) wet arene fe sada & arqarer F area & Bet arat are wa At we are areata earfines aa ae ae rea Ha A gE TH SA, Aree Hoe ohh, HA Pare Hy aA rer rer ht oe ae AT aA A MITT HRT TNT TT
Be TTA eT TAA Gt HY ears FT TAA |
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1. Ue aera et cree TUB Te GAT afar Troe H Nar Hg Hera aera Tea Tat MTS TUT aT Te
FH aneott ot se erat & she aca atarst & Rra wear afta sreqef a, at sa Gat cee F afb oe faze:
fare cae F aegt afeheataat F ary set Bt area ory FY Sr at BN AGeas 1 F svat F Ba FU Mt ag sade oa Saferat ox fh ary Shr A UH aera VT Sfaarard esa H Pars ae sh
2. war afeareeréh cise % Pret sere ak afPerarh ces H faa eae dears Ww ga sat tes F Dar HE
eA AU MT Phar TAT BT TA TAT HTH Sereeh Te TET STATA HT HLT UY MT NA aT HTT ST ET
ay AEA A Fa STA ar Ae os AST aT se Pe wa Sfaararet wsT H fre ag area FH aE sR Haare era franferett wy, were vattoret fore waht ferheer eferrer sree rare Preererheat & fore eet vemre eT eT
> 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(ii)} .
_ aera ge, ted aeaar aeliaat Ft ae 2 at ag aaa Parkeat a tar 21 ea sade ar ag anf al sore Sa FF
yaa Far afaararé tree Mt faelt sett s oonfeafere xen F fora feet ert deater & ara ox He Ft Tet ex mart & Dew 3 ay PH we Ht sa ats afte 2 sit Taaifeafea saarars ase HM Vet A Het s anit cas ot
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Hy TATA, Vet Sere | TAT TT Br Prater Sey H TATA Teg rah H ATE Hellas UT ATA STAT TATA
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5. TS HTS H SI, ATA ~ 2H THT & Sta EE At, Set THT HT Ts fae Te ATT gM
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~ 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART H—SEC. 3(ii)]
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HORA, Heklry Weer He WE aearrar & Use
. MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
, New Dethi, the 7th January, 2014
(INCOME-TAX)
S.O. 47(E).— Whereas, an agreement (hereinafter referred to as the said agreement) was entered into between
_ the Government of the Republic of India and the Council of Ministers of Republic of Albania for the avoidance of —
double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital which was signed at
New Delhi on the 8th day of July, 2013;
2, And whereas, the date of entry into force of the said agreement is the 4th 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 2 of Article 31 of the said agreement,
3. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 196! (43 of 1961), the Central Government hereby directs that all the provisions of said agreement between the Government of the ‘
Republic of India and the Council of Ministers of Republic of Albania for the avoidance of double taxation and the ‘
prevention of fiscal evasion with respect to taxes on income and on capital, as set out in the Annexure hereto, shall be given effect to in the Union of India with effect from date of entry into force of said agreement i.c., the 4th day of
December, 2013. :
[Notification No. 02/2014/ F. No. 501/1/2003-FTD-I]
_ AKHILESH RANJAN, Jt. Secy.
AGREEMENT . .
. BETWEEN
; THE GOVERNMENT OF THE REPUBLIC OF INDIA
AND ‘
THE COUNCIL OF MINISTERS OF THE REPUBLIC OF ALBANIA
FOR THE AVOIDANCE OF DOUBLE TAXATION AND
' THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL .
‘The Government of the Republic of India and the. Council of Ministers of the Republic of Albania, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
SS GX)I4-6 | |
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22 THE GAZETTE OF INDIA ; EXTRAORDINARY [PART II—SeEc. 3(ii)]
on income and on capital and with a view to promoting economic cooperation between the two countries, have agreed.
as follows: ;
- Article 1 . .
; PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
TAXES COVERED .
1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or of its local authorities, irrespective of the manner in which they are levied.
2. There shali be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, 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 Albania: |
(i) the income taxes (including corporate profits tax and personal income tax); (ii) the tax on small business activities, and ,
{iii} the property tax; .
(hereinafter referred to as "Albanian Tax”); b) in India:
(i) the income tax, including any surcharge thereon; (ii) the wealth tax, including any surcharge thereon; (hereinafter referred to as “Indian tax"). ;
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the
Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
(a) the term "Albania" means the Republic of Albania, and when used in 2 geographical sense means the territory of the Republic of Albania including territorial waters and air space over them as well as any area beyond the territorial seas of the Republic of Albania which, under its laws and in accordance with international law, is an area within which the Republic of Albania may exercise its rights with respect to the seabed and subsoil and their natural resources; ; (b) 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; _
(c) the terms “a Contracting State" and "the other Contracting State” mean the Republic of India or the Republic of Albania as the context requires; ; .
(da) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; ; (e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; . .
(f} the term “enterprise” applies to the carrying on of any business, , ’
. as - : ‘ - : . . 1 : - . T : . _
= - : - “ oe - : : . . t |
Cm Il-ws 3(ii)] HS Hl TAIT: AAA Lt 23 .
(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 ofa .
Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i} the term “competent authority” means: . .
(i) in Albania: the General Tax Department, authorized by the Ministry of Finance; (ii) in India: the Finance Minister, Government of India, or its authorized representative; () the term “national” means:
(i} any individual possessing the nationality of a Contracting State; ; (ii) any juridical person, partnership or association deriving its status as such from the laws in force in a Contracting
State; (k) the term “tax” means Albanian or Indian 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;
{l) The term “fiscal year” means:
(i) in the case of Albania: the financial year beginning on the Ist day of January; (i) in the case of India: the financial year beginning on the Ist day of April.
2. As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall,
"unless the context otherwise requires, have the meaning that jt has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax Jaws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4 .
RESIDENT
1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of registration or any other criterion of a similar nature, and also includes that State and any political subdivision or local —
authority thereof. This term, however, does not include any person who is tiable to tax in that State in respect only of .
income from sources in that State or capital situated therein.
2, Where by reason of the provisions of paragraph 1 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); a .
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;
: 4) 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
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24 THE GAZETTE OF INDIA : EXTRAORDINARY {PART Ii SEC. 3(ii)] :
—eeeeeeee———————————ooeoeooooo—eEEEESESE=E=————E—EEEEEEEEE——E :
' Management is situated. If the State in which its place of effective management is situated cannot be determined, then __
the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement.
k
. Article 5 F
. PERMANENT ESTABLISHMENT ;
1. For the purposes of this Agreement, the term “permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment” includes especially: .
(a) aplace of management; .
: "
(b) abranch; | oo ‘
{c) an office; ; (d} a factory; . |
{e) a workshop; I
(f) a sales outlet; | i (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) amine, an oil or gas well, a quarry or any other place of extraction of natural resources. i
3. (a) A building site or construction, installation or assembly project or supervisory activities in connection therewith constitutes a permanent establishment only if such site, project or activities last more than six months.
(>) The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose constitutes a permanent establishment, but only where activities of that nature continue ( for the same or connected project } within the country for a period or periods aggregating more than six months within any twelve-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 soiely 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; (a) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; ‘
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs ‘
{a} to (e), provided that the overall activity of the fixed piace of business resulting from this combination is of a : '
preparatory or auxiliary character. a .
. i
Cat 1-ave 3(i9)) URE TTT; HATA ; 25 |
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent .
status to whom paragraph 7 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 s (c} habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself.
6. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insyres risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7, An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it -
__ catties on business in that State through a broker, general commission agent or any other agent of an independent —
status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. .
8, The fact that a company which is a resident of a Contracting State controls or is contro!led by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6
INCOME FROM IMMOVABLE PROPERTY
1, Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include 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, minera) deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. .
3, The provisions of paragraph } shall apply to income derived from the direct use, letting, or use in any other form of
. immovable property.
4. The provisions of paragraphs 1 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 be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other
Contracting State through a permanent establishment situated therein, there shall in each Contracting State be .
attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and as af |G? |
26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3{ii)]
Fa 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 $0
incurred, whether in the State in which the permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that State. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of banking enterprises, by way of interest on moneys lent to the permanent establishment. Likewise, no account shal] be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than toward reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits.of the enterprise to 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.
5. 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.
7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. ,
Article 8
‘INTERNATIONAL TRAFFIC
1. Profits derived by an enterprise of a Contracting State from the operation of ships or aircrafts in international traffic shall be taxable only in that State.
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 home harbor of the ship is situated, or, if there is no such home harbor, in the
Contracting State of which the operator of the ship is a resident.
3. Profits derived by a transportation enterprise which is a resident 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 Contracting State unless the containers are used solely within the other contracting State. .
4. For the purposes of this Article interest on investments directly connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft if they are integral to the carrying on of such business, and the provisions of Article 11 shall not apply in relation to such interest.
5. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
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Lam ll-are 3(ii)] FRA BI UHI ; HATA 27° ,
Article 9 |
ASSOCIATED ENTERPRISES
I. 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 the State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the
Contracting States shall, if necessary consult cach other.
Article 10
DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State
__ may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other
Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term "dividends" as used in this Article means income from shares of any kind, 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 from shares by the laws of the State of which the company making the distribution is a resident.
_ 4, The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a
Contracting State, carries on business in the other Contracting State of which the company paying the dividends is 2
resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may he, shall apply. .
5. Where, a company which is a resident of a Contracting State derivés profits or income from the other Contracting
State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. ;
Article 11
INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that .
other State. :
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28 THE GAZETTE OF INDIA : EXTRAORDINARY (PART II—SEc. 3(ii)]
2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of —
that State, but, if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 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, a political sub-division or a local authority of the other Contracting State; or (b) (i) in the case of Albania, the Central Bank of Aibania; 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 i 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, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shail be deemed to arise in the State in which the permanent establishment or fixed base is situated.
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 £2
ROYALTIES AND FEES FOR TECHNICAL SERVICES
1, Royalties or fees for technical services arising in a Contracting State and paid to a resident of the other i
Contracting State may be taxed in that other State.
i
2. However, such royalties or fees for technical services may also be taxed in the Contracting State in whick '
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 50 charged shall not exceed 10 per cent of the gross amount of the royalties or fees for technical services. ‘
3. (a) The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films or films or tapes used for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information ‘
concerning industrial, commercial or scientific experience.
{b) The term “fees for technical services” as used in this Article means payments of any kind, other than those mentioned in Articles 14 and 15 of this Agreement as consideration for managerial or technical or consultancy services, including the provision of services of technical or other personnel. .
4
[art []~wrs 3(ii)] ART ET UTA: SINT 29
4. The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, or fees for technical services being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical services arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties or fees for technical services are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. (a) Royalties and fees for technical services shall be deemed to arise ina Contracting State when the payer is that State itself, a political sub-division, a Jocal authority, or 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 bome by such permanent establishment or fixed base, then such royalties or fees for technical services shall be 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 atise 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.
Article 13
CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article
6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pestaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft shali be taxable only in the Contracting State of which the alienator is a resident.
4, Gains from the alienation of shares in a company which is a resident of 2 Contracting State may be taxed in that
State, ,
5. Gains from the alienation of any property other than that referred to in-preceding paragraphs of this Article, shall be taxable only in the Contracting State of which the alienator is a resident.
; Article 14
INDEPENDENT PERSONAL SERVICES .
1. Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other independent activities of a similar character shal! 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
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30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] .
= _—__—___— _______—_ 4
(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 twelve-month 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. co
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, surgeons, dentists, auditors and accountants. - ’
Article 15 ,
, DEPENDENT PERSONAL SERVICES ,
1. Subject to the provisions of Articles 16, 18, 19,20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is ; derived therefrom may be taxed in that other State. .
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first mentioned State iff (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month. period commencing or ending in the fiscal year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the ; other State. .
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment , exercised aboard a ship or aircraft operated in international traffic, by an enterprise of a Contracting State may be taxed in that State.
Article 16
. DIRECTORS’ FEES
Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. ,
Article 17
ARTISTES AND SPORTSPERSONS
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a2 resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. ; ‘
3, The provisions of paragraphs 1 and 2, shall not apply to income from activities performed in a Contracting State ; by entertainers or sportspersons if the activities are substantially supported by public funds of one or both of the
Contracting States or of political subdivisions or local authorities thereof. In such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.
Article 18
PENSIONS .
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.
Emme wee 3(iz)] OE AT UAT + HATNTT 31
Article 19
GOVERNMENT SERVICE
i. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. .
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting
State if the services are rendered in that State and the individual is a resident of that State who:
(i) is anationat of that State; or . ,
{ii) did not become a resident of that State solely for the purpose of rendering the services.
2. (a) Any.pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar remuneration and to pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Article 20
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS
1. A professor, teacher or research scholar who is or was a resident of the Contracting State immediately before
. Visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college or other similar approved institution in that other Contracting State shall be exempt from tax im that other State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State.
2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some private person or persons.
3. For the purposes ‘of this Article, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal year. ;
Article 21
; STUDENTS
- +. A Student who is or was a resident of one of the Contracting States immediately before visiting the other
Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, ; shall besides grants, loans and scholarships be exempt from tax in that other State on: .
{a} payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and (b) remuneration which he derives from an employment which he exercises in the other Contracting State if the | .
employment is directly related to his studies. .
2. In respect of grants, loans, scholarships and remuneration from employment not covered by paragraph 1, a student described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.
Lo: ; . . ; , . ; . oe + ; ; Cpe ma / _ 3 3 4
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32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART 1I—SEC. 3(ii)}
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3. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for more than six consecutive years from the date of his first arrival in that other State. |
. ‘|
Article 22 . |
OTHER INCOME
t. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles |
of this Agreement shall be taxable only in that State.
2. The provisions of paragraph | shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being @ resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State j independent personal services from a fixed base situated therein, and the right or property in respect of which the.
income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be, shall apply. .
3. Notwithstanding the provisions of paragraph 1, if a resident of a Contracting State derives income from sources within the other Contracting State in form of lotteries, crossword puzzles, races including horse races, card games and
_ other.games of any sort or gambling or betting of any nature whatsoever, such income may be taxed in the other
, Contracting State. .
Article 23
CAPITAL
1, Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
2. Capital represented by 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 by 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, may be taxed in that other State.
3. Capitat represented by ships and aircraft operated in international traffic by an enterprise of a Contracting State, and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in that Contracting
State.
4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Article 24 i
ELIMINATION OF DOUBLE TAXATION j
Double taxation shall be eliminated as follows:
1. In Albania: , (a) Where a resident of Albania derives income or owns capital which, in accordance with the provisions of this
Agreement may be taxed in India, Albania shall allow:
(i) as a deduction from the Albanian tax on the income of that resident an amount equal to the income tax paid in India; and
{ii} as a deduction from the Albanian tax on the capital of that resident, an amount equal to the capital tax paid in
India.
Such deduction in either case shall not, however, exceed that part of the Albanian tax on income or on capital as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital °
which may be taxed in India.
|
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, [arr Ik-avs 3(ii)) SAG HT UST ; AN 33
, b) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of Albania |
is exempt from tax in Albania, Albania may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into eccount the exempted income or capital.
2. En India ;
_ (a) Where a resident of India derives income or owns capital which, in accordance with the provisions of this
Agreement, may be taxed in Albania, India shall allow as a deduction from the tax on the income.or capital of that resident, an amount equal to the tax paid in Albania. :
Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income or capital which may be taxed in Albania.
(b) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of India is exempt from tax in India, India may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. ;
"Article 25 .
NON DISCRIMINATION ,
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting
State shall not be less favorably levied in that other State than the taxation levied on enterprises of that other State
_ carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. This provision shall not be construed as preventing a Contracting State from charging the profits of a permanent establishment which a company ‘|
of the other Contracting State has in the first mentioned State at a rate of tax which is higher than that imposed on the —
profits of a similar company of the first mentioned Contracting State, nor as being in conflict with the provisions of paragraph 3 of Article 7.
3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, .
apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other .
Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shal] not be subjected in the first mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first mentioned State are or may be subjected.
5, The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.
Article 26
MUTUAL AGREEMENT PROCEDURE
J. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a .
resident or, if his case comes under paragraph 1 of Article 25, to that of the Contracting State of which he is a national.
eg ot)i4-g- ; oe
34 THE GAZETTE OF INDIA : EXTRAORDINARY (PART IL—SEC. 3(ii)]
nn _—_—seese
The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive ata satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other
Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.
Article 27 .
EXCHANGE OF INFORMATION . :
1. The competent authorities of the Contracting States shall exchange such information (including documents or [
certified copies of the documents) as is foreseeably relevant for carrying out the provisions of this Agreement or to the
‘ administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf |
of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not :
contrary to the Agreement. The exchange of information is not restricted by Articles. 1 and 2.
2. Any information received under paragraph | by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities :
(including courts and administrative bodies) concemed with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph I, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
3. In no case shall the provisions of paragraphs | and 2 be construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the laws and administrative practice of that .or of the other Contracting State; (b} to supply information (including documents or certified copies of the documents} which is not obtainable under the faws 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).
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the |
limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to i supply information solely because it has no domestic interest in such information.
' §. In no case shall the provisions of paragraph 3 be construed to permit 2 Contracting State to decline to supply .
information solely because the information is heid 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.
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Article 28
. ASSISTANCE IN THE COLLECTION OF TAXES
1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles | 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 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 by a 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 2 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 only be brought before the courts or administrative bodies of that State. Nothing in this Article shall be construed as creating or providing any right to such proceedings before any court or administrative body 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 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.
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;
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36 THE GAZETTE OF ENDIA : EXTRAORDINARY . [PART IL—SEC. 3{ii)] -
Et (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 29
LIMITATION OF BENEFITS
|. 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 be entitled to all the benefits of this Agreement otherwise accorded to residents of a Contracting State only if such a person is a qualified person as defined in paragraph 2 and meets the other conditions of this Agreement for the obtaining of any of such benefits.
2. A person of a contracting state is a qualified person for a fiscal year only if such a person is either:
(a) a governmental entity; or .
(b) a company incorporated in either of the Contracting States, if -
{i) the principai class of its shares is listed on a recognised stock exchange as defined in paragraph 5 of this Article and is regularly traded on one or more recognised stock exchanges, or (ii) at least 50% of the aggregate vote or value of the shares in the company is owned directly or indirectly i by one or more individuals residents of either of the Contracting States or/and by other persons i incorporated in either of the Contracting States, atleast 50% of the aggregate vote or value of the shares - |
or beneficial interest of which is owned directly or indirectly by one or more individuals residents of ]
either of the Contracting States; or (c) a partnership or association of persons, at least 50% or more of whose beneficial interests is owned by one or more individuals residents of either of the Contracting States or/and by other persons incorporated in either of the
Contracting States, at least 50% of the aggregate vote or value of the shares or beneficial interest of which is owned t directly or indirectly by one or more individuals residents of either of the Contracting States; or (d) a charitable institution or other tax exempt entity whose main activities are carried on in either of the Contracting t
States: |
Provided that the persons 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 directly or indirectly to persons who are not residents of either of the Contracting States in the form of payments that are deductible for the purpose of computation of tax |
covered by this Agreement in the person’s state of residence (but not including arm’s length payment in the ordinary i course of business for services or tangible property and payments in respect of financial obligations to a bank incurred in connection with a transaction entered into with the permanent establishment of the bank situated in either of the '
Contracting States). . |
3. The provisions of paragraphs | and 2 shall not apply and a resident of a Contracting State will be entitled to benefits ; of the Agreement with respect to an item of income derived from the other State, if the resident actively carries on j 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, insurance or security activities) and the income derived from the other
Contracting States is derived in connection with or is incidental to that business and that resident satisfies the other :
conditions of this Agreement for the obtaining of such benefits. a
4. A tesident 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 the
Agreement.
5. For the purposes of this Article the term ‘recognised stock exchange’ means (a) in India, any stock exchange which is recognised under the Securities Contracts (Regulation) Act, 1956; and oe
, (b) any other stock exchange which the competent authorities agree to recognise for the purposes of this be
Article,
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6. Notwithstanding anything contained in paragraphs 2 to 5 above, any person shall not be entitled to the benefits of this Agreement, if its affairs were arranged in such a mater as if it was the main purpose or one of the main purposes to avoid taxes to which this Agreement applies.
Article 30
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 fe the general rules of international law or under the provisions of special agreements,
Article 31 .
. ENTRY INTO FORCE
1. The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement. .
2. This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph 1 of this
Article.
3. The provisions of this Agreement shall have effect:
|
(a) in Albania, in respect of income derived or capital owned on or after the first day of January of the calendar year next following the year in which the Agreement enters into force; ‘
(b) in India, in respect of income derived or capital owned in any fiscal year beginning on or after the first day of
April next fotflowing the calendar year in which the Agreement enters into force.
. Article 32
. TERMINATION
This Agreement shall remain in force indefinitely until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving the written notice of termination at least six months before the end of any calendar year beginning after the expiration of a period of five years from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect :
(a) in India, in respect of income derived or capital owned in any fiscal year on or after the first day of April next following the calendar year in which the notice is given. ;
{b) in Albania, in respect of income derived or capital owned on or after the first day of January of the , calendar year next following that in which the notice of termination is given;
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.
DONE in duplicate at New Deihi on this 8th day of July, 2013 each in English Hindi and Albanian languages, all texts being equally authentic. In case of divergence between texts, the English text shall prevail. .
For the Government of the For the Council of Ministeres of the
Republic of India Republic of Albania
Sd/- Sd/-
(Dr. Sudha Sharma ) ; (Mr. Fatos KERCIKU) ;
. Chairperson, C.B.D.T. Ambassador of Albania, at New Delhi cee aE £
Printed by the Manager, Government of India Press, King Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054 i
Source: the department’s scanned file.
← Notification No. 3/2014 [F. No. 503/4/2012-FTD-I] / SO 48(E) · Notification No. 1/2014 [F. No. 225/189/2013-FTD-I] →
Source: the Income Tax Department’s own published text — its page for this instrument.
