R}-.GD. NO. D .1,.-33c0/, 99
rftrd qi" do \rdo-33004/99
:---
-&flrl.St1)-
t_tstwrrha
t silf,alwFv
t,lur{ u
I nr tr[il
ffiffi
GD-
WFqG
-f-f.crf t
ette
@h,e 6sz,
of SJndio
stsErRut
EXTRAORDINARY
qrrr II-€us a-sa-rnu-c (ii)
PART ll-Section 3-Sub-section (ii)
crlsr*'m t rfrrfrra
PUBLISHED BY AUTHORITY
€. 8r3l
No.813l
d ffi,E5wfrran,3lta 4, zors,+d i4, lsss
NEW DELHI, THURSDAY, APRIL 4,20I3/CHAITRA I4, 1935
f*a 6*o
(rrqrs Fqrq)
\t,
sr|qqf{r
T€ftd. t er*q. zotg
(qrffi<,
tnt 3{I. 924( s{ ).-qEft, +.-d + ert t q1{rriit * qr<rc-T{rc * frq qr<r rruRrv{r fi cc+r< *<
ftfl-det fi vc+n * fi-q qrr ${r< (tq} qqqr( qt E6qr( +1r wrhnl q< q'cdrft, ZOtg * sqq fr{ dq-a q
ERTTeRfoq.r( *;
3fu qqfr, $kr s-{r( +} cr.f o-r} ft ilfte 11 qr{, zots {, * s+-r +-<rc t q-{-d< '12 ; gceieri h
e4-{nrc srffi ;fi{r< fr qr.Iq-d * ftq +idfu{ +.r{fr * e6o qqr-3Tqf*( cDrcrq Tft s-ri ri"ifr efaqq-{r3ii +
tsr< fi srf$ga*{rfi mfte t;
qsftq srq, qrq=F{ er|$ftfi, 1961 (1961 q.r 43) fi err<r 90 arrr sre.a qrFcfr +r s-fr.r s-G E,g,
ffiq {R$rt !til{6t-{ fttqr tft t fr s-d + flt fr Wfirrfi * Brrsr{-T<r{ + frq qr<r rrur(rs{r ft vwr< efu
R-flt-r fi irc+r< + +s E{r fir< * q$ swieT, fr ft {q* srq riqs ergia t Rq qq t, qr<c de * qrrl
fri ft i{rSq, .{*{k 11 qrf, zotg t xvffi 6itr ,
1af*qs-{T i.28t2o13lcn. {. 503/l tlzOOS-gw&S- t1
dwq3wrcfrqr, rr5cffirTftE
t389 GI/2013
(l)
2
-rrn^r
ott + ttiq f qgar fr. rncra-rcn E eTrrd rrsnrq 6I F{IFE
3itr
F*rar 6I wo,rr *.dl-qo.rrt
d-dfu s{rcr arurrf,r dil Tr$Tr 3it{ bgrdE{ 6t gcorc ,,Tiffi sq1,,, 6_if * Ti.iq d qoar fr,
3TrqFT-rfiT of 3{fu?nRa m,r} Erfr ftierd ati lrd m} garr qii gor qfl* fiI pgro S;
;rifd qF Ffr{d t rr kilFw fit sr+rr d @s friilrsq S ggtz?r fi rd fi 3iirda f*r€{
6t srort t andt'ori, Faqa oti, fs.I|qa ora iqr$fi 6TR fI trd *,:rgqrfia enra aruRrsq dil
€IFFR *'srq w gear fi 3{rffi-rEra i,iisn 6TR o} wng ori or 3TfufiR t;
3'ra:, sm fu
qsn F'afrfud F{R qi, ffi fiqi{ srrd 3ik rfla-r fi 3f{ t u,rq6*l
qnfrfr $, Ecq;q 6ri fi 6(' Tr6ffd g(r t;
,r/oq+E I
**'* stw W Erd-t{
drtmrfr q6*r fi sqtrT m
gcar fi srEra-rara fi erae t +nrqar sq6r-q qr{rq+, sil
fu'ry ET R * 3i.rrh 3il* Erd stt b diiq f Tiffforfi qfr fi qtqmr{d ft.sensa {it q-dr+a tq
4ir6r{ sv t gizn tr ffi gaar f aE;namrt enfrfi 6tfr Er} t$ 6tt.* Aqk"r, ruqiqa rit
"qS,
frq Erct fi trqf,fr 3lh ra+a 3Terqr rnir er.d 6f uiu-vg6s * sreoifJ, fr frq Wfu t I fs o,rn *.
5qdqt*squrtqGl6T3fiaiT-rqrafuqrqKar3itr 3r6rdq s f fr('"ro at* f $r6t r6q
;tt;ll utnrrllt sqtfua qqn *'o,r{Cf 3rerE[ s$rgfro sen EiRr aqffi o} srg iF-{R zrc $fu*,n 3lk
Tqf,qrq rr frer am rrirq Til il6r mr fu.t q+ar * saTrfi srqn_rqra f 3rdfa rq t qls a sri
gnrqrrilfffidamtr
\
srf,& 2
j
rS*
qG; {,' .rFrcr-ffi- r$-'6R 6'rr€gR riF-qf Eil{!-m, Tg qrtr uFI sqrf, FD(r Frfrr fiF,a5 zzrfir
ffi rrF qaal ddfud t grerEr RFh am qqar errfrd 6f tr$ t, fu,S rro ffi
qfr inr fqFfi t t
aeTlfr, 3tT{tfu qqr t{fi ga;n of $ftr"Ir 6lri fi fr(r Etr;rofi ffi t d a rit s+ral, ffirrt fi qrs,
t gfk a €t la arfiilfr b qrs 3{erqr fr{irur f t, q} Errh qw-d*q ffi6n * Hr
grdt}q e
*rFqfuf, q.{
1.
mT, qlTgoTrr*'fuq?Tt, gcwnnt .
o) anra.f, idlq F{fiK grerEr rtrfrFo'm-mmit 3TcTEr edtq srfu+rfr{tt 6I r{6rit
ERT i|?InI enr m*m' ron aetr fodrdsr * 6T, Fg ffir or fqrr frrq fodTr fu A f6g 66t *
crflq?Tqt;
Iil) fr$car f, r*o non rit* ftrrsr h 6T, Fg ind qr fuqR f6q frar fr t ffi
atI* t ilrrrs erq t I
rl
:
{)
I
ti
H
I
l1,l
I
lr
Icrq II-w-s 3(ii)l
qfkl iFI qsfH : otfitlttul
z.
116 iriln, F{qfia o'rt fi sFnffi gerq rah ena qt S{ Eq * fgrgfta fiA fi drtq fi
.nEFrrnsrrqffitrrr$TortwSi{r{FhTt 16 6irt Fs intrr fi 6wrm F{t fi arfiq fi
q'Qqra Gr?rq ?Er Clqqr 6t 3FrqI fsb renqr Anfr qq?Ea rrr * rrsra orl fi frq S ryt d*
qfa ffi
qqf t sqra sIffi tsr o,re fi Rq F6rd dle t t ffif
qsfi +'Tqil{
wffit qilqrrT 3fF d.ifud rFrdr qi6r wt tnA rqrr* *, d.iq f ffif aFrq{"t qftr6# * EIt *
('dt-{st 6} gftqtrd Tti, eil gs q'q-s fi rryrtur f rs qqT 6t am;mnfi m.} s$rFd o.r +rot H r
srg*( I
qfunqrq
1. Eerorn*'ffi, ilc6q'fo srarellqfrf,rFda fuqrqrq
tn) "try1-q6" t artrS sFGr irr {-td 3ftr TsS ffird rg6 3fk yrrfr'trtrr anr rEr$ da aqr
6t$ sra v4pitrfr *r t Rs qr srrdrr orqr h 3r1rrr aur rgfit or4r vr dgo, rg b
3firffq qtrd @q o,dd * rrq;+r* sRiT 6T s{silr FEFT 31fr51s, rrfl $fuo,r 3itr
ffiorrt;
q) "Bgria{" qE t ffi4 fuE€t * q-unr t t;
rri qE "ffi
sa{" t arffi snd 3Terqr fgr€t, dgT S dEet 3rEffid 6};
s) "sqrffslffi'SArtr*-
(i) f,rrfr t xrtrd f, Fr dfr, srra {RiFR 3Terqr s€fi srfug;-d ufrhfu f;
(ii) Herer*'arrd{, futr tr gnTErrilTh' srR5d vfrBfu;
s. ) "drRr' * 6I€ Esfr, dl$ o-#crfr, qfiiqi oT frorq 3itr ot$ rra sar qrBar t trt Titifud
d'fffif qqf f rqp mrrrrra m,r{dt h il6d 6-fiqr ffi fr w * erar ;rrar t;
T) "54ff ' t drtr{ 6t$ ffid trmrq sntqr 6tt rar t ffi ot rffi' fr' frq ('6' ffia
f6rqilar qrar F;
s) ''grfielfro rnr t qrqrr o,Tt qrfr 6-qdP' t drtr{ tS ffi EFqfi * t ffi
q}fit 6T
vgu af ffi srarar-srg +*o (,ffi+s w gdfcc t sard =rs6 qf{6 qt{r rr6fl €t s;rar
gRT Fq g[erEl fufiq ftru qT Ts'i Ct t qtqt "sa-dr ET{T" F-{t,3Terqr fuq Frsfr fus srr rnd t
qfi *rti inT T6 tF-q 3TerEr fmq rgqra; 3T?r?r 3TrrFrrtir: BAer*t * Sfd qrff ao, €r
qfuitudaFT;
"q}rtf6T n€o aaf" U iniq{ Elu tt fi erfr'3ik urqfr fi qro fi cgra znr sFAfua
6',TA ild sr{KI iF q4 snrEr TrtI g F;
"IIrFqaT gIF Rio, affidil" t arg{ t t
(i) srua f, srra ft'sfffi 3lk Fdffq stg 6Rr srdnr-qra Trgq ref6 s4q1*s,
Tf$ Rim, (rtrtrs 3trr ot5 grfl eim'qwtro; mr
(ii) 6t$ sra +#o nw*c, ffifr Ttre Hffi g'qr inr fi rllM arnrdT ee fi Rq
sFrad;
"wqFfr fti$ Ffu srcm q|sp4y' t ars$ sr{ftr Btqr fi'qrtrfr t t, qrt 5sror mqfr
wiyacfi 6);
q)
F)
e)
e) "{TrftlR'F'sr{trin, frier Afu glerEr qttrfir' t drfl{ ffi sr{tr6 Bter Bfu 3Tq-Er
qtffir S t Eerd f+, tfi hfu srqEr znErdr f {ffi, *rrt srqqr 3rfl frat qi srrdr gm qFa
A tgt|-qr, ilqr 3FrEr IFT, qrg fuqr qr gqidr t r am srerqr d;rar f {H, qH 3TTEr 3rF{
Rfrt qit "ri-dar aRT" :F6r A qtEr, *Er $erqr IIdT: srg ftqr ar g6dr t * tS GrfiE, fd!f;r
3Terqr Ba; srfr Frqfi : 9ft6 gepq16, hilero,f +. Sfufr rqr ro €t vftifu6 ;1 6y.
6) "qi1" g66qtrr tqrott, frsw 16 wnarll€lm t;
s) "3trTt1fu6 qlil" t ils6 rs:iherort bffi t t h{r$ qrar $ttrflr orrl mr Jq1X1 f6qr
urar t grerEr ffi {rrar sqorder wr$ t;
. a) "sqtqoldsrdsffi" tarirrs, ss:ffilqqrt tdrsdftrwtqrarsmori *.
frq 3rT0q r€qa 6T dr t $erar rr$ qqar sra orar t;
ur) "q{ar letr qilrl Eril 5sFT" t arcq4 o,r{fi glk sqrgfro'gferEr atfudF,mr$ sifiqpit t t
dfarfffut vr otsqrhlaGqlmrtqrain,ri glk srtTaqEF{raf wara ffiH;
a) "qaE11o' t drg{ ot€ asq, RqfoT, q-{flrAq 3lerqr ffi * t, qrt re ftilfi S sq f 6t.
q) "3sqgfu5 6t erqdt" or anr{ sg oT n fi *qrt* t trFS 3Trrfl qrE f ra mr ertrd t t
ffi 3tfr'fd TiEmFR wfra f, Bs w glrqflfuo 6E1d den/3Teftrr rqtfwoat ver b m.f
t difg6 EFr{d} + ilFd sffif;rd rdTrqr qr soar t;
q) "3;1qgfu5 int;kT" trE EFr 3r{ qtq 6rif;ii fi 3iilfd gff 16r ardqse *rcfi 3T6rflfu6
o,r{d * t qrt t q-t a,{t'i, slrqflfuo Titrdr 3Terin 3rar srfuffi f FGn t serqr
r€i r
2.
Er6r cr6'f6s ffit
qqil aRT fon n {rtrq {s orn m} m1fuv qrt ortidq t, wd
qftsrfud a Flq zrq frilfr qq o,r, ilE ir6 ffi dqst f graqr 3Tffrd a el, rrqqr sra ffi
Fs 6rR
fr rqzdia-t t *' sqdtf fr rgwwr f ffi sna sT{ rR T6rra a F}, T€t 3r{ Ftrr d rs qqn fi olqd *
46fl ss sm{ et, :re qH fr'rqter ol mr4# * 3itdd 6}5 3T{ 5:F 116 *'srfl sir{d} * cr6d t1-6 6t fr('
m'sT{ 6t gorar f 3rffi rgar t r
q5dq s
srSirT w qErtr trT edrdi6-qqn
1 .
3tTrlq rft qr* w r+ttfua qqn iFr sqrq ffi
gr{dd r f s;F.'&fud rM * frv q+ar
sq,irdqr inTqrr I tfr qlar iFT grqra-qilra Tg qrd em h-tm Arq har fuqr GTRrrn f+'asr 3r{.dq sirA
qrd qn 6t ffi q{dr fl g{raerodr 3{Te F{i fr'or-q?Mt fi fr('t grQrEr esr q6 sttrsr ffit
aiv-q566 6r qr r€f t, TF 3r{$fud qa ft'3irfd 3ilfirrr F}ar qfE tsr gnrirr"r 3tTttfu qff *'
qtiltuonf mdart r
2.
qft 3r$tfud qH ft'cre slftortf fi srlftqs f 6t$ q{dr qqtg eq t gs ron sraee rfi S
fo cf qrat *'fr('f6q av rgrltr at qtr 6Te f re{ 61il qF qff, 3tT{ter o,ri srd qar 6} 3tdtfd
g+ar ol sqretror* * frqssftqrdFtqr qilar !67 6r+ + sqrdarqdzr 6tmFs srr fr ffign rfi
fo, gr{tffra qqr 6} ffi qgar 6r gTr{e,|-odr 3Tql rqd fr mr nffi fi frs r€i s d uoil t r
It
I
,,,
I
I
!
tqIIl Il-€u-s 3(ii)l
qRil iFl lFfq-I ! 3I{lTt{Rrl
3.
qfr 3r$)er 6re ErA qH ft'Tqrff qrfu+Tt 6fir fualq sq * 3r{tq fuin srar t il sr6t1fra wr
iFr srtrq srfumrtf ?rqrCt fi gfrsrm den {d nmrsf fi 3rffird qtrd fr'sq f 3Tqi st(flEd
fi'rga 3rq-$q meT irir', Ss sr6zdq * 3ida q{ar sqordel firwTr I
4.
qd*, dffrilorfi qff ?16 gAfriT qiUr ffi ssb uqrfr stffi o), gw o,ur ft' rga* -t f
trAfiuz sffi
rrgiu q AF 6t sIF qilrA 3ik sqmq orrt qn slfrq'R t'
EF') {61, gra ffiq Ticetr;rt, fuS ('dTfr $TEr;{nS ffrdt f EFr{ 6-t G f+rfr Ezrffi', ffi'araErE
Eqfr 3lk ar$ S urfra S, aRI tIIfra Eht$ T[it;rr;
t
q1 qwffi il o,rCS 3ih i{nryr€l Tqrfra, sFffir, qr{C-6 Ftqr Hffi srqer Ftrr$, ar€,
qritnra, "3fl2{TerFrcFr" 3frfq 3;q zqfr', TiGitfr gaar ffi 3r{dq 2 6l fraBil fr 3iiFh fdilfr
rqrfua risdr f ssfr td qfffi 6T Frfuf, qrar; TqfFo, frter Bfuqi rrerqr rfrril b amd
*, e}{d, qfrt gik 3rfl Qrfr t qt * {qar; ard fi qrdrd f gi-{€qrcrfi, TiTqr6t, ilrffi 3itr
areniffi 6:ffi f qrat, ,6'9r fi errd S derr+t, TiTqr qfts6 fr €qrqt snr anralGd fr
Ert f qrdl; ritt tffi srrgil h EIt f &ff €l amorfr sft a fr qrg H slk a €l d+etr t r
s.
T6 o:tr +nffi+o sq t qFrK q;tt Erifr zrwffi gTQrqr srffifi'sr{tr+, frilqr Fffi.
srerer rfft fi daiq f TqrfuF ddefi qsar sng ori 3TerEr 5qrreer firi b frq d'fuErortt qnt rFl
ama a$t varfr qq fft' fu tffi g+ar f4ve ofunff *ma Airr fudr srg 6r sr soil d I
o.
3tTttq 6Tt Erd qsn A'**o srffi 3r60tr * frq Krdr fi 3rg.drBa srcifteFdr or nqeta
o,ri * ft(riFTR fr rga {itar * fr('3tTttq ori lrarq 3t{-tq fa,('ari qr$ qqr *'ssrfi ffit
6r
ffi
fua tf,{dr sqdrd{r tfi rridl :
6',) qrq 3TerEr {gdr6 fo(r ile Erd qfr fi q6tnFT;
q) E6 3rEfu, ffi hq q{dr or egfu foqr rrqr f;
tr) 3qdq fi tr$ q{al iFT trsrl iTer qF umq ffi 3rTi|q inri qrfrr qqr 5S qrg EF{i dt snrftsdr
ttn:
Er) 6-t q-qr.'Fr Bs.F, R(r qrar areir eq 6;
s.) T6 fuqrs 6rt fr, orur fu'rr{tter fi t6 gmr rgnfa qH *'qr€ t ur+r rgnfra qsn fr'
et{rfrtnr{ fr effi{ ffi qfu fi $fuor $erqr fr{irur f t; -
q) q6r rrr'EIld F) ffiS qfu'mr arn gfk qdr, F€t-q|€ 3r{-ofrr q{dr de nerEl rr*'ft{irsr f
fHorsr{errf,;3fu
6) a?r fu{rq 16 cari E fa 16 srgrhr, 3rTdq-o,f,t q$ ft'mr*il ritr s?rrcrfro q{ffi *'agw S,
3itt 16 ffi qfr 3t6ttfua q*dr 3r{dtr6at qqT +' qffi6n f S d $T{trr*'f,t qfr 6'r sqrfi
srMIgr{terffitqqn fr'6rdd *'ir6d 3IEE[ sqnsF6'qcfr fi srarqqfirqr *'rrga qqar rrrF
fiTidsennilrr gikr6 fu' r65soq-qfirqwh sitr
q) z16 fqqrq ti gv fu rgftmat uw * qrar tn) qrg EF{* fi frs 3{qt s{i fi {t-qqf{ f sqrerr
rnfr rmra :rwnq t fuqrq sa.b, Enl 3rflfuo, sfdar$d of qgrrri I
7.
3rTdfrd ttlt iFT sqrrT sIffi qffigfiq 3t6dfrd g+ar of 3t6tte6dt qen 6t 3rAfud
siFr I lfiv mgrat gAR-{d mrA + fr('3r$fd rrqr EFl qqrs qIffi Aza cFr4 EFtrn
'
r38q qrfrcz
6
IHEGAZETTE OF TNDIA : EXTRAORI
m) rr{rilr6f qH fr'Ttrr srfun'rt E* hqd f '-stE ffi 6r gR 6t4r aqr 3r$M fii
utfr 6 Go AFif fi SFr{ 3rTSr f 6fiqt fr Ert-t Erfd o,}$ A, uSmro-6t qar *. Tqrn
ffiq*ffidotrn;
q) fr sT0Ra tT{ir iFT wrq slfuorft 3rT{tq 6} eTF h go fdat fi afrrt g+4 of srqr
6.t q?i s.rd 6d f 3rsrrs Ftdr t, ffi qqar an ooEtr fie f nrr gTr$ qnff(, qnaa H
3gor tr6 {*ar rqra Fre t $CI,rt otar t il at at=nltT 3{qfi wr{ar, qtr3rt *. erq
. 3TerqT 3$rfr dqra * m,nuf ol +qntr m,re Ev 3q{hr"Fat qtr q+ qfud otrn r
3rr€E 6
iqtvr i q"t qrq
1. 3tg{ttr6dt qer ft'serff ffi
h 3r{0E rrr 3r$}fud qfr, 3q1ter6d qH +.sq15T srfu6rft *
qfrRfud 6) 3Tqi 3rdirrhnq o,r{cit * aFa 3rEFrR fiar rfi, eqhilt 3TQrir 3rar ddfun zqR qt 6r
{4 Rfud FFaR* qfr{it fr'srfir.or ts3ftr nio,r# d}qiqo,rt fiR\'3r{tfudqH +.rerf1g
riqr 6rt fi 3r{fffr t F6aI t r grdteroat qIil iFr ssrf, srfudrt, Tirifud qhqt *.srrT $ftfd +6-di
fr' lrrq qii rqra fi Ert f 3rrnfud qH fr' €qrf, HfuFrfi 6t ffrd otrn r
z.
3rrttqir'at qr ft'wro srfudrfr fi 3r{0E w, gr$'lfud uer, ugr}eroat qfr }.sqr4 ffir
fr,
qfrafuf qil 3rrttftn qa f or siq fi svgo g{rrr * sq.d rer a $$ft e qirirT t, frs arg6 f
gr{tlfrd qqT *'uta 6-q G sqrrT ffiI,
qiq * d,iiq f w*rq {ii ena, qiq srri * frq qrfrorft
greTar arilEs sfrmrfr aen diq E r{ 3TI{BT ffi 6 fr(r sl-$frd q8n 6m 3dfta qrd vd sfdEqBTf fi
EIt f gr{tttroat qr t'srys ffi
m} qffieftq $fuqtrd otrn r or uirr 6rt fi:i.iE f sS
fullrrsiqdirfrdoreErsrgrffuaveranrfuqqrad |
,
.
Brg+q 7
qfir tA srstq ot sr*frR e,,r+ *1 Tsrrd{T
3tTitfud rrg tnr sqrfi ffi
ar fi d'.iq f sFrqdr 6rt t, ftq rdr or soar t,
6,) il6i 3r$}el F{T EF{R fi 3rT5q r€t fuqT 'rqr F}; nerqr
ts) il6i 3t{terrr'rt qff * qrar at srg EfiTt fr frq gTqA {rflf{ f Tqcrcrr safi sred o,r
3tEprtr;rfi ra'qr F), frqrq Frb il6i t* snrd iFT sT{q ** t 3rerfuo, 6frHr$ ri+a
ttfi;gTTsI
a) rei g*ar iRT sir'eFr $Tfr qqr 6r *6'ffi tgfi'ft qko,) h vFaqd Flzn I
q6 iD{R tro:ffif
qtil qt Ba emryar o} $funfrd;r€t 6tJIr :
(i) trfi qrar *dr d f4ffi tqrqrtro orffi, 3iHnro, qrFrffi 3rerqr qmflfuo
zfiqil?rar 3TeI4r EqTqR sftqr of rqz 6ffi, qqrs ffi 3r{Fdq s fi twnw + f a61-6
qfar qn fr,h W orn t td gw 3TeFr aryqn sfrqr *.sq * ;r€i Trrflr srcrrn fu.
116 FF iTrilrw f qnn- arrerEi of qrr ovar h rltr
1.
2.
tqH Il-ldu-s 3(ii)l
qR(:51 llc{xFl : sRnqRol
(ii) ffi q+ar qrw init;rT 3rQrqr rffT intar sil {iF' rlrFin 3itt $fu{6r, qft{qf,r 3fctiilr
3rfl S{a o,r{fi qfrBfu ft'.frE uffiq Erdfrd m} qoz zntrn, ;16r ffi iltrda
ot,
1o,1 orTfi Ffir6 qirri 3TQrqI rrdEq o.flA fi rffi
rqd fuqr zrqr Fl, srqEr
(tg) etWT 3{erEr 3dfrfr ,Frdfr Er*4rtrd * rqtrr * sM
qrsd foqr rrqr Ft r
3.
qrdrtsd 3t6itq of gg 3rqr w mil r€l fusrqnrorfu'mr aror ffi'orrur rgrhr fu+t erqr
t,ffiatr
4.
3tTttfu qfi t r€ qrar o) srr mrl grerEr rera ort fr 3rnqTr rfi At rrrcrdff R$ 3r$fqffit
qfi senfrA?F rqtffi h frq snrEl3{ql s{i * o-t mr{at o} arqarti fi fr('Jrerer E:s ow *'3iilfd
3tTttfu qm * Aer 3r{.{}cl *, urgrt * 3Tqi {q{i * EFr{dt +'Fr6f, fS rr$ 6y qRfFrffi f qrF 6rA
frRq3r-sff{ilm r
5.
3tTttfta uff qaat tsE 3rstqdt ss Frfrf F6'R 6-rr6iTr tqfe q{dr + frqgr$}1l $rAqa
qH dRT 3trAaa qtr *'fi m,r{n fi tC sqiiE o} grrEr ss$ qF f6df $rhrr EFt dqrfrd 3nqr Hr{6Tt
fi fr('fo-qr.rrf,I f, u) rqtRa qffi fi'TIFo, h sfr 54i qfrFqfrd'f $rdqtF, qq{ * tro {tQq. 6t
qrarf vervr6oTflrt I
ergdq s
r
rilqfr{f,r
$T 6ilrt fi 3iil14 vo +iffi
qH 6RT q$a 6l qS fqm qrar of affiq {Dr$T
sre'tn 3itt F$ fufi *rimo ffi
qqn fi Sryfuorr f Eqfrrqt $erEr qrffist (ffi
FqrrilFrq qEi sersBq' ft6rq efifrd{ tt A roe Poqr dTsqT, d gs 6'{R f qnfrfr 6tt fr ddq
f swh frqkq rnrfl stfi irqfr 3TeEr rsh f6icr f q?rtn rnrqr g{ffirtra rrerqr r.r$ d.ifud
3Tffi'fi ffiTuT t diind t I tt Eqtril gnerEr ffit, tfr q+ar or rdar frEil tt rffi
* Rq fi Ftn I t tS qrar +t stffi+o arlnnrq +iti$ orffi
3rerer Fqrfrm-ffi f
einu EFir r*,e t I q{frr 61 3rE$fud qH fr'sra ffit
6f dtd frfud sFfltr e Eek ffiffi
gri{ zqfu $erqr F*fr $erEI sIMf gnerar frffi grfl qffifiTr m} (Rat fraqfi Frirrt
efifra tt r+e ;r€i F+,qr Eile-qT I
sr{+( g
F|FKT
1. rqt6'fu'dfffiqtitft'qsrqsrMI3rqqrr6trd a d, qreqtq ti * s,runrqrffrar
drrrd'o,} sr$lfra qH gffi zr6a fuqr qnrrn sltr Fs 3r{.€fa fr 5qEidt * grt;qtfrdT, F6dIr ti f gcrra
gffiItrnuri{rrrdlEFl, *tsoo grtrrS3{fucrF}qrffH, $EriltrofrtqqrEr{rrFfuqr;nrrrn
I
8
tHE GAZETTE OF TNp
2- ftilfr f4fiTs errd f, ildi 3ffinrrul inlat 6t soo smr S 3TfuF rH A fq1-adr Ft, sffiry
ffi,
qFd €f, T6 BqhF Ehrt b fu r*-{st * E-{R-frqet qr{il ffi wr srgthroat.qqr 3rflhr
orar ort rdan gik iffrtd of ira otqr r
3. smrffige rge fr':itief rffq-s+rqwqrfietanti I
4.
TtrqrRr EFrdt f 3fdfr6 qqngffi drrrs, 5c aitw ans drdrd 3itr sfrtffi urrq qnftd
f d 3tTnfud rrrtr sRT rq.d qrdr ig 3r{ttcfi 6t +rfinr tnri 3fk 5azn.r s6q ae il fr(,
3tTtlfu wt gRT $r4nT 6f ryS dt '
,
o) rqtR6 qH dI 3trr t ffiilfril fi sfrfrfrowr tq ilqt qqnt 6rn seTrtd 3f,rd
eId'F;
q) eqrqnf,Bii, 3tE-q|6st 3TeFrr 3rRr ere fuq}]sqif 6,i Tqi h frq srgffi ar.,ri;
rr) 3r{ttrr6at qH eF} effirnfr te fi Rq sqgr amd;
q) qildr FE vo fdFlq 3tTtte # ttq f a6rm6 qqr 6t T{trfuffi ddrft srgw
arrd; sitr
,'
s.) qqrfr 3Tqtr gIq=r srq EFrt t frq rrg€ drrrs I
aqdq ro
tcem rfiT trrqf-ir{n
:ffi
ttlir initr 6t qrd EFl 3qlqr6ra o,,rf gft 5$ rqffiil ori fi fr('fdffi srraqi5.frt1a
m)sfrBqBamti r
, erg+E tr
qnsR-fi qTn fqftr
f .
il6i TiPrffirS qa# fi fie drr oi mlmrt gTerqrrrSI ar@r o.rt fi d'EtEf mfutgcY$erdr
dt6 rs;a €H t rrer serfi ffi
qrswtro F6rrR t qrri +t ra mrl im mryrs otu) I gsh
3rRfrfi dfqarcnrfr qnt fi $qrff ffi
Ts orn fi 3rdpe s sitr e *'rra rqtrr 6t nri srfi
sffrqufi qq qrc€qfro' sq g sgra dti r
2.
Tifr4tt|trtl qfiil il ssrn rrffi fs grE$q fr 3i?r/rd q;w ori *'rffi
vo-qrt t Srl €f
Errfidoti I
g€dq rz
Ir{fl
1. :ffiqfrssorroluqpmrifiRq d.ifud o,rcil * ilea 3dfgd qrfiqnfifrwr5te
fi EIt f frtua d.m-{st o,t ffiiT oti I
z.
T6 ERrt ry rgce t ttrqrrr r f gfrfud umgant f t srq fi 3Tnqr{ar dI arfiq 6}
d.rll€}il I rg;il rtt w gror Ba ssrq tt4r:
(6') sr arfrq sn 3Trwrfuo, or qr+rial *':dtirr f; ritr
tltrq Il_srs 3(ii)l
clRfl;n {|-qTt : st'SFlRUl
(q) rtr arfiq 613rE@d t f qnfrfr Tsff aprdt * diiq 1, vrq r€ drtflg qil 3{QrEr srr*'qtE
3ncrsT di qIil 6-rrrlq 3rqffit fr frq $erEr il6r dl-$ 6-tlr}q 3rdfu;r€i t, zra rs drtlll
6) gffiEr 5+rfi' Erd rtrd sS iFr m{rd fi fr(' r
ert*q rs
{qFr{
1 .
q5 iF{R air irraraI,TFrIr ilE arqi P6. E}a} f $ 6tg rro:ffi
qH Ft srng aff or tar t r
2. ffi d d ot$ S dfuqrdrfr qfr rcafro, mtzrnt fi qfrq {st rifffir qqT iF} gr ow t'
qqtr Flr 6r artq t drd EsT h Ffiir Fti *, qrE srTrqa trr qo' frfud {fir shn 6r snrn 6} €qrg fi
Tl4'art I
3.
Fs t{6 iDT Trlf|na, {st {ifdcr+'rtf uril ERT sarrrT b;iffrs trr vtfr fr artfq fr'srq i5-g er€fi
6r srcfr 6I rtqrfr * 3rflfi are *'qerfi fra EFI wrrfr rtan t r+nrra 6I ssflil arfiq iFF'trrF P+(r rrq
scfi :r{tcf qr qrn *' 5qtitit *. rq+nt ffi
fir qrq"fi r
frsh sres f, Fsfi fr(r frftqa w t wfu{a $$rCcneTRsi t Fs oqrt q{ E€Trefi lo('t r
iiaa C Et d r.sn *rr * q-rEfi en *' sprn frd 3r{frfr d r+n 6i F* 3it-{ 3iffi
eTtsI3It C AEqa loqt arqr t, sm qr6 sHFt s'q t qrfiTF|6 Hr gTQt Frqur C fsadT 6I trqF fr
3iffi qrdgeTrfr an;Tr ar(rqTt
grqdururrfiTdI
qlsfifI3fFt
sr. dfuft srrrafr
ffl="at St gcon
fi 3iFt
sTrrfiq r.uryfm, g-dr$ts frhrrtr
ffi@}qdf
ss{r$ d* trtrq €qrq,
f
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the lst April.20l3
(INCOME-TAX)
S.O' 924(E),-Whereas, an Agreement between the Government of'the Republic of lndia and the Government of
Gibraltar fbr the Exchange of Information with respect to taxes was signcd at London on the lst day of Fcbr.uary.
2013(hereinafter referred to as the Agreemcnt):
And whereas, the date of entry into force of the Agreement is the I lth day of March. 2013. being the date oi.
later of the notifications of completion of the procedures as required by the respective laws fbr entry into fbrce ol the
Agreement. in accordance with the provisions of article l2 of the Agreement:
Norv. therefore. in exercise of the powers conferred by section 90 of the Income-tax Act, l96l (43 of 196 l). thc
Central Government hereby directs that all the provisions of the Agreement between the Government of the Republic of
lndia and the Government of Gibraltar for the exchange of information with respect to taxes. as set out in the Annexure
hereto. shall be given et'fect to in the Union of India with effect from date of entry into {brce i.e. the I I th. March. 2013.
fNotification No. 28i2013/F. No. 503/l t/2009-FTD-tl
SANJAY KTJMAR MISI-lRA..lt. Secv.
taB? 67f /3-3
,tnr'u
THEGAZETTE OF INDIA : EXTRAORDINARY
lt)^Rr u-sF. iriirl
__i:::ji]
-
AGREEMENT
BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDIA
AND
THE GOVERNMENT OF GIBRALTAR
FOR
THE EXCHANGE OF iNTORTUNTTOX
WITH RESPECT TO TAXES
Whereas the Government of the Republic of India and the Government of Gibraltar .-the Contracting
Parties" wish to enhance and facilitate the terms and conditions governing the exchange of information relating to
taxes;
Whereas it is acknowledged that Gibraltar under the terms of its Entrustment iiom the UK has the right to
negotiate, conclude, perform and subject to the terms of this agreement terminate a Tax Information Exchans,c
Agreement with India;
.,'
Now, therefore, the Contracting Parties hqve agreed to conclude the fbllowing Agreement which contains
obligations on the part of India and Gibraltar only:i
Article I
Object and Scope of the Agreement
The competent authorities of the Contracting Parties shall provide assistance through exchange ol'
infbrmation that is foreseeably relevarit to the administration and enforcement of the domestic laws of the
Contracting Parties concerning taxes covered by this Agreement. Such infbrmation shall include information that
is tbreseeably relevant to the determination, assessment and collection o1'such taxes, the recovery and enlbrcement
of tax claims, or the investigation or prosecution of tax matters. Infbrmation shall be exchanged in accordance with
the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The
rights and safeguards secured to persons by the laws or administrative practice of the requcsted party remain
applicable to the extent that they do not unduly prevent or delay etl-ective exchange ofinfilrmation.
Article 2
Jurisdiction
Information shall be exchanged in accordance with this Agreement without regar.d to whether the person
to whom the inlbrmation relates is, or whether the inforination is held by. a resident of a Contracting party.
However, a ReQuested Party is not obliged to provide information which is neither held by its authorities nor. is in
the possession or control of persons who are within its territorial iurisdiction.
Article 3
Taxes Covered
L The taxes which are the subject of this Agreement are:
a) in India, taxes of every kind and description imposed by the Central Government or the Governments ol'
political sub-divisions or local authorities, irrespective of the manner in which they are levied:
b).in Gibraltar, taxes of every kind and description, irrespective of the manner in which they are levied.
2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agrcement in
addition to, or in place oil the existing taxes. This Agreement shall also apply to any substantially similar taxes
imposed after the date of signature of this Agreement in addition to. or in place o1'. the existing taxes if the
competent authorities of the Contracting Parties so agree. The competent authorities of the Contracting Parties
shall notify each other ofany substantial changes to the taxation and related information gathering measures rvhich
may affect the obligations of that Party pursuan, * rnjr::;:T.".
Definitions
l. For the purposes of this Agreement, unless otherwise defined:
a) theterm"lndia" meanstheterritoryoflndiaandincludestheterritorialseaandairspaceaboveit.asrvellas
any other maritime zone in which India has sovereign rights, other rights and jurisdiction. according to the
Indian law and in accordance rvith international law, including the U.N. Convention on the Law of the Sea:
b) the term Gibraltar means the territory of Gibraltar;
I
i
ii
t:m Il-qu-s 3(ii)l
qlIdfilfqTt:3rglw{ul
c) the term "Contracting Party" means India or Gibraltar as the context requires:
d) the term "competent authority', means
i) in the case of India, the Finance Minister, Government of India. or its authorized representative:
ii) in the case of Gibraltar. the Minister of Finance or his author.ised representative:
e) 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 parties:
f) the term "company" means any body corporate or any entity that is treated as a body corporate fqr tax
purposes;
g) the term "publicly traded company" means any company whose principal class of shares is listed on a
recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares
can be purchased or sold "by the public" if the purchase or sale of shares is not imilicitly or explicitly
restricted to a limited group of investors;
h) the term "principal class of shares" means the class or classes of shares rcprcsenting a ma.jority of thc
voting power and value of the company;
i) the term."recognised stock exchange" means;
(i)
in India. the National Stock Exchange, the Bombay Stock Exchange, and any other stock exchange
recognised by the Securities and Exchange Board of tndia; and
(ii)
any other stock exchange which the competent authorities agree to recognise fbr the purposes of this
Agreement.
j) the term "collective investment fund or scheme" means any pooled investment vehicle. irrespective of leeal
form;
k) the term "public collective investment fund or scheme" means any collective investment fund or scheme
provided the units, shares or other interests in the fund or scheme can be readily purchased. sold or
redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased. sold
or redeemed "by the public" if the purchase, sale or redemption is not implicitly or explicitly restr.icted 111 a
limited group of investors;
l) the term "tax" means any tax to which this Agreement applies;
m) the term "requesting Party" means the Contracting Party submitting a request tbr infbrmation to. or having
received infbrmation fiom, the requested party:
n) the term "requested Party" means the Contracting Party which is requested to provide the information or
which has provided informatiou
o) the term "infbrmation gathering measures" means laws and administrative or judicial procedur.es that enablc
a Contracting Party to obtain and provide the requested information;
p) the term "information" means any t'act, statement, document or record in whatever form;
q) the term "criminal tax matters" means tax matters involving intentional conduct. whether befbre or afier the
entry into force of this agreement, which is liable to prosecution under the criminal laws and/or the tax larvs
ofthe applicant Party;
r) the term "criminal laws" means all criminal laws designated as such under domestic larv irrcspective ol'
whether contained in the tax laws, the criminal code or other statutes.
2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined there in
shall. unless the context otherwise requires or the competent authorities agree to a common meaning pursuanr ro
the provisions of Article I I of this Agreement, have the meaning that it has at that time under the law ol'that Party.
any meaning under the applicable tax laws of that Party prevailing over a mcaning given to the term under other
lar.vs of that Party.
Article 5
Exchange of Information Upon Request
l. The competent authority of the requested Party shall provide upon request intbrmation fbr the purposes ret'emed
to in Article l. Such information shall be exchanged without regard to whether the requested Palty needs such
intbrmation for its own tax purposes or whether the conduct being investigated would constitute a crime under the
larvs ofthe requested Party ifsuch conduct occurred in the requested Party.
2. If the infbrmation in the possession of the competent authority of the requested Party is not sufUcient to enable it
to comply with the request for information, that Party shall use all relevant infbrmation gathering measures to
provide the requesting Party with the information requested, notwithstanding that the requested Party may not need
such information for its own tax purposes.
^t
l3 81 cI/tz-t\
L1
1'
THE GAZETTE OI IN
3. If specilically requested by the competent authority of the requesting Party, the competent authority of the
requested Party shall provide information under this Article, to the extent allowable under its domestic laws. in the
form ofdepositions ofwitnesses and authenticated copies oforiginal records.
4.Each Contracting Party shall ensure that its competent authority, tbr the purposes specitied in Article I of this
Agreement, has the authority to obtain and provide upon request:
a) infr:rmation held by banks. other financial institutions, and any person. including nominees and trustees.
acting in an agency or fiduciary capacity;
b) infbrmation regarding the legal and beneficial ownelship of cornpanies. paltnerships. collective investmenI
funds or schemes, trusts, foundations, "Anstalten" and other persons. including. within the constraints of
Article 2, ownership information on all such persois in an. ownership chain; in the case of collective
investment funds or schemes, information on shares, units and other interests; in the case of trusts.
information on settlors, trustees and beneficiaries; in the cise of foundations, inlbrmation on tbunders.
members of the foundation council and beneficiaiies; and equivalent information in case of entities that are
neither trusts nor foundations.
5. This Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership
information with respect to publicly traded companies or public collective investment funds or schcmes unless
such information can be obtained without giving rise to disproportionate difficulties.
6. The competent authority of the requesting Party 6hall provide the fbllowing information to the competent
authority of the requested Party when making a request for infbrmation under the Agreement to demonstrate the
fbreseeable relevance of the information to the reqlrest:
(a) the identity of the person under examination or investigation;
(b) the period for which information is requested;
(c) the nature of the information requested and the form in which the requesting Party would pr.el'er to receive
it;
(d) the tax purpose for which the information is sorrght;
(e) grounds fbr believing that the information requested is present in the requested Party <ir is in the possession
or control ofa person within thejurisdiction ofthe requested party;
(f) to the extent known, the name and address of any person believed to be in possession or control of the
requested information;
(g) a statement that the request is in conformity with the laws and administrative practices of the requesting
Party, that if the requested information was within the .iurisdiction of the requesting party then the
competent authority of the requesting Party would be able to obtain the information under thc laws of thc
requesting Party or in the normal course of administrative practice and that it is in confbr.mity with this
:
Agreement;
(h) a statenlent that the requesting Party has pursued all means available in its own territory to obtain the
information, except those that would give rise to disproportionate difficulties.
7. The competent authority of the requested Party shall forward the requested information as promptly as possible
to the requesting Party. To ensure a prompt response, the competent authority ofthe requested party shall:
a) Confirm receipt of a request in writing to the competent authority of the requesting par"ty and shall notily
the competent authority of the requesting Party of deficiencies in the request, if any, within 60 days olthe
.
receipt ofthe request.
b) lf the competent authority of the requested Party has been unable to obtain and provide the inlbr.mation
within 90 days of receipt of the request, including if it encounters obstacles in l'urnishing the infbr.mation
or it refuses to furnish the information, it shall immediately infbrm the requesting Party. explaining the
reason for its inability, the nature ofthe obstacles or the reasons for its refusal.
Article 6
Tax Examinations Abroad
I' At the request ofthe competent authority ofthe requesting Party, the requested Party may allow representativcs
of the competent authority of the requesting Party to enter the territory of the requested party. to the extent
permitted under its domestic laws, to interview individuals and examine records with the prior wiitten cgnsent ol'
the individuals or other persons concerned. The competent authority of the requesting party shall notify the
competent authority of the requested Party of the time and place of the intended meeting with the individuals
concerned.
2. At the requ€st of the competent authority of the requesting Party, the requested party may allow repr.esentatives
ofthe competent authority ofthe requesting Party to be present at the appropriate parfofa tax examination in the
requested Party, in which case the competentauthority of therequested Party conductingthe cxamination shall. as
soon as possible, notify the competent authority of the requesting Party about the time and place of the
iqFr u_uo_s 3(ii)l
qKd i5l llslq1 | eIqHRnl
examination' the authority or official designated to carry out the examination and the procedures and conditions
required by the requested Party for the conduct ofthe examination. All decisions with respect to the conduct ofthe
tax examination shall be made by the Party conducting the examination,
Article'7
.
possibility of Declining a Request for information
L The competent authority of the requested party may decline to assist:
(a) where the request is not made in conformity with this Agreement; or
(b) where the requesting Party has not pursued all means available in its own territory to obtain thc
information, except where recourse to such means would give rise to disproportionate difliculty: or
(c) where disclosure of the information would be contrary to public policy (ordre public) ol'the requested
Party.
2. This Agreement shall not impose on a Contracting party the obligation:
(i) to supply information which would disclose any trade, business. industrial. commercial or pr.ofessional
secret or trade prdcess, provided that information described in paragraph 4 ofArticle 5 shall not be treated
as such a secret or trade process merely because it meets the criteria in that paragraph; or
(ii) to obtain or provide information, which would reveal confidential communications between a client and an
attorney, solicitor or other admitted legal representative where such communications are:
(a) produced for the purposes ofseeking or providing legal advice or
(b) produced for the purposes ofuse in existing or contemplated lcgal proceedings.
3. A request for inlbrmation shall not be refused on the ground that the tax claim giving rise to the request is
disputed.
4. The requested Party shall not be required to obtain and provide information which the requesting party would be
unable to obtain in similar circumstances under its own laws for the purpose of the adminiitration-or enfbrcement
of its own tax laws or in response to a valid request from the requested Party under this Agreemcnt.
5. The requested Party may decline a request for information if the information is requested by the requesting party
to administer or enforce a provision of the tax law of the requesting Party. or any requirement connecied therewith.
tvhich discriminates against a national of the requested Party as compared with a national of the requcsting par-ty in
the same circumstances
Article 8
Confidentiality
Any inlbrmation received by a Contracting Party under this Agreement shall be treated as confidential and may be
disclosed only to persons or authorities (including courts and administrative bodies) in the .lurisdiction of the
Contracting Party concerned with the assessment or collection of, the enlbrcement or prosecution in respect of. or.
the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall
use such information only for such purposes. They may disclose the infbrmation in public court proceedings or in
judicial decisions. The information may not be disclosed to any other person or entity or authority or any other
jurisdiction (including a foreign Government) without the express written consent of the compctent authority of the
Requested Party.
Article 9
Costs
l. Unless the competent authorities of the Contracting Parties otherwise agree. ordinary costs incurred in providing
assistance shall be borne by the Requested Party, and, subject to the provisions ofthis Article. extraordinary costs
incurred in providing assistance shall, ifthey exceed f500, be borne by the Requesting Party.
2. The competent authorities will consult each other in advance in any particular case where extraordinary costs
are likely to exceed f500 to determine whether the Requesting Party will continue to pursue the request and bear
the cost.
3. The competent authorities shall consult from time to time with regard to this Article.
4' Ordinary costs include internal administration costs, any minor external costs and overhead expenses incurr.ed
by the Requested Party in reviewing and responding to information requests submitted by the Requested l)arty.
Examples of extraordinary costs incurred in providing assistance include but are not limited to the tbllowing:
a)
reasonable l'ees charged by third parties for copying documents on behalf of the Requested Party:
b)
reasonable costs ofengaging interpreters, translators or other agreed experts:
c)
reasonable costs ofconveying documents to the Requesting Party;
d)
reasonable litigation costs of the Requested Party in relation to a specific request tbr intbrmation:
e)
reasonable costs fbr obtaining depositions or testimony.
13
14
THE GAZETTE OF INDIA : EXTRAORDINARY
IPARr II--. SFrc. 3(ii ) |
Article l0
Implementation Legislation
I'he Contracting Parties shall enact any legislation necessary to comply with, and give efl'ect to, the terms of the
Agreement.
Article t I
Mutual Agreement Procedure
l. Where difficulties or doubts arise between the Coritracting Parties regarding the implementation or
interpretation of the Agreement,'the competent authorities shall endeavour to .resolve the matter by mutual
agreement. In addition, the competent authorities of the Contracting'Parties may mutually agree on the procedures
to be used under Articles 5 and 6 of this Agreement.
$
2. The competent authorities of the Contracting Parties may communicate rvith each other directly tbr purposes of
reaching agreement under this Article.
Article | 2
Entrv,into Force
l. The Contracting Parties shall notify each other in writing of the completion of the procedures required by the
respective laws for the entry into force of this Agrg'ement.
2. This Agreernent shall enter into force on the date of the later of the notifications ref'erred to in paragraph 1 of'
this Article. Upon entry into force it shall have effect:
a) fior criminal tax matters on that date: and
b) for all other matters covered in Article l, on that date, but only in respect oftaxable periods beginning
on or after that date or. where there is no taxable period, all charges to tax arising on or afler that date.
Article 13
l. This Agreement shall remain.in force until ,.r,n,*T;;o;ll,oi.r aonrru.ring party.
2.Either Contracting Party may, after the expiry of three years from the date of its entry into tbrce. terminate'the
Agreement by serving a written notice of termination to the other Contracting Party through appropriate channels.
3' Such termination shall become efl'ective on the first day of the month fbllowing the expiration ol'a period of six
months after the date of receipt of notice of termination by the other Contracting Party. All requests received up ttr
the etfective date of termination shall be dealt with in accordance with the provisions of the Agreement.
In witness whereol, the undersigned, being duly authorised thereto, have signed this Agreement.
DONE in dupli'cate at London on this First day of February, 2013, each in the Hindi. and English languages. all
texts being equally authentic. In case ofdivergence of interpretation, the E,nglish text shall pt"uuil.
For the Government of the
Republic of lndia:
(Dr. JaiminiBhagwati)
The High Commissioner of India
to the United Kingdom
For the Government of
Gibraltar:
\'
(Gilbert l-icudi QC)
Mirtister in-charge of Financial Services
PrintedbytheManager,GovernmentoflndiaPress,RingRoad.M@
!
l
i
:
i
i
i
)
a'
I
I
$i
'l
I
:
j
J
:
and Published by the Controller ofPublications. Delhi-l 10054
