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The Central Government notifies that all provisions of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 protocol, take effect in the Union of India from the 1st June, 2012. The Convention applies to administrative assistance in tax matters, including the exchange of information, tax recovery assistance, and service of documents. The Parties provide administrative assistance to each other subject to the provisions of Chapter IV.
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tfir{{l {o do goo-llOOergg -<!.Itt;L:|. i[m[ W ctEonn aTT RECD. NO. D. L.-33m4,99 ,"' @he Gozette of Sndio SIgtqIWT DfiRAORDINARY qFr u_qvt 3_Eq_solt (tt) PART ll--Secdon 3-Sub{ecdon (li) ffirqr { sarfrrd PIJBLISHTD BY AUTHORITY -i-i{. toorl r$ t<rt, q6efdqtr, sFrtr 30, 2012/qv 8, ,te34 Na 16631 NEW DELHI, THURSDAY, AUGUST 30, 2oT2JBHADRA & 1934 fffi {rrfrc ( rrqc frcrq ) qfuq.frr Ti ffi, 28 sFrRT, 2ol2 ( errr_61 I 6r.str. 1990(sr).-Affi $nrif rrsmq i qfqv, s6d'r Cs fe-rre Rrrffi (g+6) d gwrrera. tRq d trcffi zoto ERI qqrsciFrd a.t vqrfi qrrd qr cr{qft' evnsFf,o \Er{RT rrt cgvtrt erfrrv' (Fr+ qK q.fTd sfqsqq rra'rqr t) qt zo qqqt, zorz J aarm fw {; .*{ a?fr, tS d ergvrrh cr fusc zr wqfr, zorz a} qqr f+,qr rnn crr, srd: srr$kr d wrc d erldi 61 drfrs vc{R s{fi{srq + w5-+{ ze * +nqr.F r * wgvn I qr, 2012 €; a rqfds, elil, orFT-ir{ srn{Frqq, 1961 ( 1961 ql n:) ql qRr 90 cnr lr{tr vffi ar ydq ori I gq, etq scon ,,{fr * f+' gerS eTq qarc fil v+fr qrrd cr crsft-'vvtrefffi * {rErqiil q1 srF{sFq * eS sqiiq, " * g ffi+ I Er, 2012, orvftwfm erfirsqq * rna { ar.1 fi q1drfre t, erlrYi r t qfu{sil s. t stzotzlq. q. soort sarzoog-qq-+S-I l strq IfqR frxr, vgffi sf{q (r) 3245 Gtt2ol2
2 THE GAZETTE OF INDIA: EXTRAORDINARY [Pattt ll-Src. 3(ii)] Ert qrrrdl tr qq5qq eansfrfr {r6rlrar diitfi srfrsrq 6r rrrral d.rrsc{ rarsfro s6rrar {i?tr 3TffTrrq * qirffi ffifd 6 3qrittt €Rr dafifud til qr6 d 01, qn, 2011 fi} rtfr S3n I gtil?|;fr qtc fi cftTq fi s6Fr rrer attt gTrfl-fi F6q}rr 3lt-r F*,Ts €rrtr{ (3{r$frfi) 'scsq iEr gs gfrsqq 15 f+on .li gv fu EqR-dqt, t, c€fr 3itr €-dB{t + Jiat{T{rq 3rFq}a{ +r f+Tr - {rrqfr rri d'era ffirrrt - +-r qR-en d"rr 3{qdwr f'r dsr+ar:it +} e-dr frqr t 3lt{ 'fsfil(' +r crGmrnd fi fE sfqIrr eorar srqfi-d 6ldr t; 3{artrgtq F{ w :rt qfu6r dqr q{ 3Tqdqfr sT €t-rraT 6T *'R(r 6rfr *' Ef f fr('zrq ftR-fr qqrsl sr srrra ani g('sB q.frwffq i 3{rrEr e-g-rrafrq 6}, {6 fr-{R 6-{A 6q fr'{tsqt * drq rqkd c-qrs Ers{r t aft ffi S los fi n'{f t diifud qrfl-d * mnsFa warrar *'rrsg 6 ffi rmr qsft 5S vrq +''rqranrt . gffi or qqtttr deer gfdFs-d d; rt-6 arqdT ti gn f 6{ Erffii + 3fud FqiTor 3lk *,rcrdun a,} r{i 3rffil'fi gtwr +-ri fr s-anrar + gBqra-m+' {fle tr tar{Ffiq s-6mrT a-ficE1t s{fi-6r 3rqr e{ gfidr t t a6 la-+n 6're 6('fu Jf{d oFra cfr-qr + qwn Aqftd rStr qfiff, 6} rst sMi tti r.a€A-d +I c-n c-dri ard qrqa R-cidi *,l s:fi rrd tr +l qra-d t trv ar1 eii ft sq fr arqar A anfr qG(' rik rs rt;q s) st€{ra aqr aR 6{ttla * fdsa'rq+-a drarur stra orErar:ti,+ il+drrd *1 * ftqrnr a.-ri t c-qm 6-{i qrF(' t
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THE GAZETTE OF INDLA : EXTRAORDINARY [Panr ll-Src. 3(ii)] 3r{idiE2-sF{frfi6r
Tori o'.S w eqetm R-d srgq-fr +- tr qf+6 lov av rllql ort .rroro s:rm ldh Frrd rR Tn rTrT t dtiq f $ffigrrq +f arq +'r t Erc Gilfr +itrqrartt rre w Frrnqr qrar t, sit{ rs Rrft f {dft-d qqr cealtffr * *1 dr+n +'.ri * EIt tr 6' g ffi v+'astffi o) :ffia atrr t :FI4RI 1l - grarFr qfilTl'fi rr1-e 3 - cfrfrrqr gs sfrsffq . vqtmd?t, q-s ilfi fr'dai tr rqefi gtfi-a a e] '3{ri66 {rtr 3it{ 'rr{nQ-d r-g qat +r arg4 !F-IRI: 6-t qrrrdl d' crrrsG-6'sdrrrar i R('sr+{d q.,ri qrdr +'tS cF :itr tfr s-ocm q4a q"{i * fr'3r{ttl fus ?rs ffi csr t A Tq b-{ t d64 ffi 6T 3nFII srqtB-n greir rftrcra t t Fs.n :rgz& 2 * rggtw d gftsr at"f 6rdr tt q{ '6l ErA or areq4 ffi ar{ SI {ft A rprcrq:s qt arri qrA eqrr, cqe *. 6r' qritrrn clrsfrm.Eqta} qd Errrd t t d tq dt' 3{I{ 3T}Tr trF 3f{r aO OT erql 6I; EI. TI.
6 THE CAZETTE OF INDIA: EXTRAORDINARY lp.iRr -SEc. 3(ii)J q. tr{ 'TGrrr crfufirt 6r driq*, rradtr e' * {+d-g EsFdd 3itr nffitt; s ffi cEr * diiq d qE ttRot'or arcrrd'; i. :r€ oo 6 n$+ar qKur 6{A Erd seff qfrind t t; 3it{ ii. Trsfi trF+ aqtra, emffi, qSfrIaTd irqr 3rq sfft "il 3{trff {s non trr tftzra rs ceT d'r{d 6l{d t T€ ar6 srE_d 6_{a 6} I q-dfr cer . fr('ffi Js rqttrfi + Rq dcgn fi t rqr sqr trE trr :ratitr q d fr rrg cfre{tqr +- 3rTgR 3r Fren{fi Erq4r 2. d6I iF5'ffi caI qam afr'sra +t aq oTi 6'I Tiitl t fS c-{, frlt gTrfr qfta+R-a a6'fuqr rrqr t, tr{ a-+- fr- dEri fr'rr:qfi rrifra a o}, o.r cfr 3r ilrfi, d ir{ +sor :rFlrrq h tillrd 3fl4 srd +,{t * frtr tr rs cH *- 6qa * 3iildta 6l 3. cai, $1sefr s 3ifr 4 d'fus rr\t Rd sfi cffl-{f{ + ilt fr ilrsqrft.it d-t Rffi rro arsqrtr +i 3rffifd stn I trT qfirad-a ceaFtfd amqrft <cnr tS 3rfuq-q-dr fr HR 6r arfts t eK fid F€rfr fi 3refu trr rqrR * srrrn qr6 i qrm Ba *i enzl fm t gtznq ilt - Ir.rqiil f FT t|r|T 1 - qildr i5,r :rnrr - rqra 3rTe4-TrrrFrr!rc{q
THE GAZH-IE OF INDIA: EXTI{AORDINARY [Peff II--Sec. 3(ii)] rr. gfi f n{ tq Erdt qk 3itr qst car * fi + R('Er{r qR fi f{ firffil {td dt (rs;3rrqr ufuo 61 t fleqtT t +s arg t dslfud fuqr drdr t lo qT f qqa, t'fi $qsr K{t qEI 3{eFIr ffi * cfturd' 6t +rnfr il tt. qst ver qanr r:rdfaFa qur +l effi "r€ qq-;Tr t qar crq 6-{fi {iertl gg et, o}.qrq ard cat f sr{ fi alrdl + FItlRur fr gs4a d Fsfrt I 2. rdfi ceT t$ rqrq stdn 3ltr td cfrqun +t tretka otrn d qe gfFld +-{A * R('st?RzttF t f, mryrq t f aFl-a qe-at qst c$ 6} ettre *. frv gtnrer +"rrfr arqai r rryfd 8 - rrglrfor 6r qiq
[qI|| tr-€us 3(ii)] qfc iFl IFFA : ErqNIOI sTiEd csT <Erfi 3dfi-d efrmf 3nrar srdt t, aTt f lffidd otrn t +-* aie dqrfd +.{i + ddtr tr TdI Fotq sgttBd rrf, EERI fr(r dRA I 3. qtr, lir srqa fr{q t sq f irS sTtfttr dt €rfiR afi +,'{A + 3{qfi trRqT i, ut1 6 ffi vo asqfi 6I qfud iF{ q?nal t, d ftrrlrq. t tr lFafua 6 r gs;rre SI d$ry fufi S srq f,I or c--fi $ arat arrw fr or q+-df B t q 10 - rr{Frr torltft qaat
10 IltE GAZETTE OF INDIA : EXTRAORDINARY [P^Rx II-SF(: 3(ii)] r{& 12 - {{rorar t, gqrq Jrd-(6'{rf, + 3rg{ltr sr, $1ilfud {lErr qir fI {rftI fi T{dt fi} rrna fr rci gv i{arurdr * scrq 6trn, 'rfr fr Ersr ffi d :rersr 3|s dfi q-{.+a fr $Tqfr ti ErS frqd 6r fr$q aff d r r{*{ t3 - r{itq i, Trq t|re arn {rreq
lcm ll-so-s 3(ii)] qRd in {!FFr : sRllqIwT ll 3. Fifi tfi Rfi *, :rddfid {rcT {6nrcn *.Rs 5{ sgiu +} qra-} + R(' Ertq rff H, ffi crd-d +) sgra -{i srn ro ftqa 6I drtq t 15 Ef fr srcfu +- ErE rEa fr-qr srdr t t r{& 15 - clqfrodr .F{ qtttl, ffit Tqdl tr g-erqar rcr,a f,r ilil t, fi 3tgtlft'a rra d't$ qrqtr+-dr afi drtl, Ec sc t rs rra t. or arqt +l c-{rd 6r drfr t' ar$ A rgra eqdl effi+r rst 3rqi 6"{ ard w aqvfrw €r et t Jr{e 16 - Trrdta slrFrfir sTied {rfl Ttrata 61 sr€:rrra 3Trrfl l6et f rynra o-ri 61 3rr'4F a q-s-dl t sfr {sh o'rirfi 3{erET eelrsfrfi ssI srtFr qftRtffi d {$ t+n 6{-d #I sgaF rcra +rdt t, vrq rnico rr=q d trd-d qffd f-qr wrrrn t frrr - ttl - (trifr tTdI qeea 17 - (€raq trrar
U TIIE GAZETTE OF INDIA: EXTRAORDINARy [perr tr--Src. 3(ii)] 4. sfr'srq tr tst T* Tff t f€-+l,t4 fir$ wfr {-dRr :tT} 6rTal h aEun 4Fdri;dl + ffi ncur +l rrqrq *-{e 'Fc f ilenqr dn'ltt t 5. wq ffi draris +t g rgc + r{tn stqr qrar t, d F$:rasra t sFr alqar srcaq6 rdi t I aqrfr, ?16 TrqIerFT fr anr t ft Sffi q.Fris fi ficr s} rfr e-rg s+-at t, 3r{nEd qq wh aEoa fl q{€r 6t4T:rrrqr sqfr uqrrrcr d 3{ern .q6 S ffi aq- d- €trfir €R fqn t | tr-a,it:, grico {rq t c{afid r vr d agar< o,.ri qr fu'r a-$tea rrq, {ilc SI cftyd inrar s{tgdrg 6l usarqrgt f t ffi r'o d'gn rqa e;ri at +-e war t t 3rrinq-tv - sg ron 4I Tirrar + difod sqaq q& 18 - sriTd, {rf,r EirRr 5|Erdr lfilnl qri Erfr qqar
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l{ THE CA.ZETTE OF INDIA: EXTMORDINARy [penr rr__src. 3(ii)] Rs 3tftg{q q;3qdtii snrcT Fffi:ra nfrsqq ffi qr}fua rrw A srlqo rrq * srr Aqa fuqr 6), * Jqrftjt t, cff,{r cFrA d.; q. griem rrs 3T?trilr 3{$ Ei fffi tm 3dHr,.Eit ryitfta {rtr t Fd {tEfi + cfr Ffla qftRFm f srtro ne *.ffii rff+ fr Ea;ar tr E{re 6rdl t, iffi tu dt fiRrffi f $r}<o, {rfi ' {rQ:n * grar f,r ry$ * . tr1 6rqn . 3qiirr 6l cilrR-d 6Ti 3nnr rga wi i cdffir c{rgfr+, s6nrdr sqFr in;il; 6. cllr€frfi, rr6Frar qqra or;n, qE $r}46, Tw * grn +q# :r:rcr crrsftfi ssr * 3i?rrtd Jqq-ddr ssfr 3tra 3crd ifi.r qrd;r d fr-qr d, R-qrq rilt Wi tS =crql o,r sr4rq ti + sflfuo rrdcrilAa tN sA,t v. -a qrrs f Tq-e * Wrrrar FEFr in.r;rr, Er6r r€ {rtr ' Rs clrrsfro' dg we Fc t ari{o' {rfl {dr{r flcil fuq ani ari arr- rlvra-€ra tlr 3. qft S€ 3{frsrrq + rgun s{ri{dF.{rq {dr{r qE-dr 6l 3rg{lu fr-qr drdr t, a) JTnQ-d rrw sri qrdr q+-{ +-{i ard Jqrd qr TrqtJT 3{TtttrT qar +t nw +.{i ' fr(r strr, trd fr rrEnfud rrq } im qa-ar #r srErqoar 3{Ti R?i i tn'{ rqltrd + fr('Tff dt r gffi srn tr 3idfffra qtirdr FT sfilrrq f frFd cfiSqBn t 3rtqqfd t vl-g f+afr ff Rft tr W qftSqnrt, Fs Etq sq t ftrtns' 1 3itr 2 f'I T6 fu ufi-a 6, +r srf ('fi 3rTifud rrfl qi qrar 4f uqff a 4r{i 4t 3rTqfr ;r€t arnqr qnrrn dfr.ss+r tS qg+ar.d' 3"frfr, fia rdi t r 4. frqfi dt Frtr tr gs rrfrsrlr + Jcrirr ffi frc sq * +rrrnr 1 3fk 2 , Jciie mfi-a 6, +r sr tra g€R(' {rf, oI qar 6r il$f a .ri ffr r+qfr t rff aznqr an'zn fr'qrdr fufr {o., rq ffiq {gta, fuS (rS 3TTqr RrS qrrflr tr firS s{ G arffi 3lqqr afitsd <cnr rrftd t :rrrer u5 a{fi}a f Erfi-d ftnt**eat t q 22 - dtrfrqar
