notification no. 61/2009 f.no.500/386/2008 ftd i / so 2106 e · 12 Aug 2009

~~o tto ~o-33004199 REGD.NO.D.L-33004!'J9 : ~he (5a~ette of ~ndia a1""iQI(Ui. . EXmAORDINARY 'IUtr II~ 3--'!If-'WUW (ii) PART Il---SectioD 3-SUb-seetiOD (ll) PVBLISIIED BY AUI1IORl1Y '{t. 1264] No. 12(4) "ff~,~, 3t'mf 12, 2009/~ 21, 1931 NEW DELHI. WEDNESDAY. AUGUST 12. 20CW1SRAVANA 21, 1931 ~~, Ii apffit.2009 (~) . W.atr. 2106(3f).-. aw:r alR 't-It 'R ~ -.t ~.-q ~ 'IRT\JFI-.t 'Iftm' alR ~ ~ q;f ~ ~ ~ 'IRlI1J1IIU"f q,'t ~ alR -m 1J1IIU"f q,'t lRlIiR <f} l!$!( v.rr ~I\''lil;ft A ~ atl<l ....... ~ atl<l ...... <f} ~ 30 ~ ~ 1 ~ ~ 0lRI atl<l~q .. q;f <'II'l. 'Iivi ~ ~ ~ attR ~ ~ ar.wm at'lMr' Wr", .. ,atT q;f 'iU 1f.f 'R <Wit <if/;j~,'Ii'~ A ~ ~ q;f ~ '3IRt 'IWI 'R 1 at'mI, 1994 q;f <'II'l. M 1J4T t; alR ~ OlRIatl<l.W. q;f atJ4iI;l; ~. 1%1 ( 1 %1 "1fil 43) q,'t 11m 90 ~ <mI ~ lRlIiR ~ 'IRlI ~ . mmr. atm1fRVT. 'WI II. m 3, O'f-m (i) ~. • mr m."1fil.f.r. 681(at) ~ 7 ~. 1994 ~ atfll<If .. tt M 1J4T tn' alR ~ atfll1. ... ~, ~. "1fil.atr. 6S0( at) ~ 10~. 2000 ~ ~M 1J4T tn'; alR ~ 0lRI atl'l ....... ~ ~ 12 ~ ~ 3 ~ m ('Ii) ~ n-*, (iii) -q f.t;tit ~i(i'li'~ 'Ui'l -q ~. 'R ~.t 'If q,'t ~ t ~ ~ ~ tatr t. Wfll;llW~3R~~~~~1"!' .t ~ VJttt 1t f,;m 'R <'ifl:ti\''Ii,tI W<Ii <f} 1I8J'1 w,flI.."l.l:lIT ~ ofrq l!qlf-l!qlf 'R ~ ~~; 2929 0112009 (I) . alR ~ 'IRlI1J1IRFi':I q,'t ~ alR 'lIih:! 1J1IIU"f q,'t ~ v.n ~. apr Olftf atf'J~q<. ~ ~ 12 ~ ~ 3 <f} *' ('Ii) -q ~1Ifoe ~lI>'t ~ -q.~ ~ ~ C~",qJf21t q;f _ 'IWI<f} ~ ""'" ~ 1ll t; .. atlf: aRatJ4iI;l; atlillfil ..... 1961 (1961 'iii 43) q,'t 'llU 90 ~ ~ ~ 'iii '!I'lPr ~ l1t. ~~. ~ fmr ~ t flI;OlIif atfll1..q~1 -q f.t..,ftoJF&d ~ ~ ~. att.t.t. l- Oll\'( ~ -q ~ -q. 31f'Jeqq <f} ~ f2 -q. ~ 3 -q.'!ihi (lIi) -qn-* (ii) <f}~ f.t..,ft:1f&a n-* WIlt .... 'llld ~~. att.t.t. l- .. (ij) 'IRlI ~ 1IIi1t'l1l .. ttmftq fr.IIf ~" alR iIiitI ~ 1IIi1t'l -q .. ~ tt iIiitI" alR "~ ~ tt ~""qqG";~' i llW atfll1..q~, lIWRt ~ -q ~ lI'fim"I '!lit 1'IJtIw .t ~ 1l>It , [31I\t1."'II~. 6112009f1!iT. ~. SOOI38612008-flt'lf>.J1.-I] ~W.~.~ fturuft. : ~ 31fl11..q~, <i. m.'IiI.f.r. 68H 31) flr-rfq;- 7 ~.1994 ~iII<! 'IRlI~~.~, 'IJ'IIll, *3. n-m- (i) -q~q,'t1ll-tt • dM""l m 'lil.atr. 6S0( at) ~ 10~. 2OOO<f}<mI~M1J4T tlT , '. 2 THE GAZETTE OF INDIA: EXTltAOIlDINAilY MINJSl'RY OF FINANCE (Department ofRevealle) N011F1CATION New Delhi, the 12th August, 2009 (JoccaHu) s..O. 2~06(E).-Whereas the Conventioll between the GoV'ernment of the Republic of India and the Government"9f 1he French Republic for the avoidince of double lilxation and the prevention of fiscal cvuion willi respect to Jaxes on income and on capital had come into force on the I st day of August, 1994, on the notification by both the Contracting States to each other of the completion of the procedures required under their law forbrBlging into force of the said Convention in accordance with Jl8I1III1IIIh I of Article 30 of the said Convention; And whereas, the said Convention was notified by the Central Government under Section 90 of the Income- taxAct, 1961 (43 of196l) intheGaalle oflndia, ElIInIeAIi ruuy, Part II, Section 3, Sub-section(i)videnumlJcrG. S. R. 681 (E), dated the 7th September, 1994 and amended by notification number S.O. 6SO(E), dated the lOIhJuly, 2000. And whereas sub-clause (iii) of clause (a) of perIl- graph 3 of Article 12 of the said Convention ~ fer exemption of interest from tax in the Con1nl:Wlg s.. in which it arises provided it is derived _ bcnefiei8lly 0WMd by any other institution as may be agreed from time to time "'",en tile ""lIJIetent authorities of the Contracting S-; AM 5 t .. = both the Government ctf Republic of ... _ a...w III of tile French Republic have now ....... ---Ae-e F~deDewloppementin .. liItof· Iii '1llIpecifild in clause (a)ofperagrapb 3 of ArIiI:Ie 12., ..... Com lilian; Nft,_ • " ill ow;_ of the powers conferred "Y SecIiaa 98 of .. 11M ... taxAct, 1961 (430f196I),the c.RI 0... ,t hereby directs that the following .. b 1 •• n" ... inlhuaidllOtificaljon,namely:- ....... 'MIclllion, in the Annexure, in Article 12 . of1ll:e eoa ....... in.J*IIIlIPb 3, in clause (a), for sub- c-. (ii). 1II:e tuIIowing sub-clause shall be substituted, -.Iy:- '(ii) 1II:e "RoeIerve Bank of India" in the case of India _1II:e,.... de F_" and "Agence Francaise • De: II pp eat" in the case of France; or' 2: 11Iia. rr Ihln shall come into force from the ... ofill ,a" ~ r in tile Official Gazette. [11 d S ,. No. ~IF. No. SOO/386i2008-FTD-1] KAMLESH C. V ARSHNEY, Director JIIeee : The priRcipal notificaUon was published in the a- of .... Ex1Iacwdinary, Part II, Section 3, Sa. lia. (i) vUIe nonIIer G.S.R. 681(E), dated 1II:e .,. S , I hr, 1994_ subsequently amended by ...... S.O65G(E). dleldthe 10th July, 2000. Printed by the MoD_. Governmmt of Indio Prooo. RioI -. ~. New Delhi·lI0064 .,d PuI>Iisbed by the ~Ier of~. DoI:i-II0054.