notification no. 46/2015 f. no. 200/17/2014 ita i / so 1631 e section 10 6c of the income tax act 1961 income arising to foreign company by way of royalty or fees for technical services notified company dassault aviation s.a. paris

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 17th June, 2015 No. 46/2015-Income-tax S.O. 1631(E).—In exercise of powers conferred by clause (6C) of section 10 of the Income – tax Act, 1961 (43 of 1961), the Central Government hereby declares that any income arising to M/s. Dassault Aviation S.A., having its office at S.A. au capital de 81 007 176 Euros RCS Paris B 712 042 456, by way of royalty or fees for technical services received in pursuance of the agreement vide General Contract No. Air HQ/96102/2/ASR-DA, on dated 29th July, 2011 entered into between M/s. Dassault Aviation and Thales Systemes Aeroportes and the Government of India for undertaking retrofitting of fifty-one defence aircraft connected with Security of India, shall not be included in computing the total income of a previous year of the said company under the said Act. [F. No. 200/17/2014-ITA-I] DEEPSHIKHA SHARMA, Director Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.