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रजत बसल, सयु
त सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 22nd October, 2019
S.O. 3789(E).—Whereas, the Protocol amending the Convention between the Republic of India and the
Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion
with respect to taxes on income has been signed at New Delhi on the 8th day of August,2013, as set out in the
annexure appended to this notification (hereinafter referred to as the said Protocol);
And whereas, the date of entry into force of the said Protocol is 15th July, 2019, being the date of the later of
the notifications of the completion of the procedures required for the entry into force of the said Protocol, in
accordance with Article 2 of the said Protocol;
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act,
1961 (43 of 1961), the Central Government hereby notifies that all the provisions of the said Protocol, as annexed
hereto, shall be given effect to in the Union of India.
ANNEXURE
PROTOCOL AMENDING THE CONVENTION
BETWEEN THE REPUBLIC OF INDIA
AND
THE KINGDOM OF MOROCCO
FOR
THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION WITH RESPECT
TO TAXES ON INCOME
The Government of the Republic of India and the Government of the Kingdom of Morocco,
Desiring to conclude a Protocol to amend the Convention between the Government of the Republic of India
and the Government of the Kingdom of Morocco for the Avoidance of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income, signed at Rabat on 30th October, 1998 (hereinafter referred to as “the
Convention”).
Have agreed as follows:
Article 1
Article 26 of the Convention shall be deleted and replaced by:
“ARTICLE 26
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 Convention 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 Convention. The exchange of information is not restricted by Article 1.
2.
Any information received under paragraph 1 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) concerned 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 1, 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. The information may not be disclosed to any other
authority or enforcement agency of the requesting Contracting State without the express written consent of the competent
authority of the requested contracting state.
3.
In no case shall the provisions of paragraphs 1 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;
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b) to supply information (including documents or certified copies of the documents) which is not obtainable
under the laws 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 supply
information solely because it has no domestic interest in such information.
5.
In no case shall the provisions of paragraph 3 be construed to permit a Contracting state to decline to supply
information solely because the information is held 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.”
Article 2
ENTRY INTO FORCE
The Contracting States shall notify each other in writing through diplomatic channel of the completion of the
procedures required for the entry into force of this Protocol. The Protocol shall enter into force on the date of the later of
the notifications.
IN WITNESS WHEREOF the undersigned, duly authorized, have signed this Protocol.
DONE in duplicate at New Delhi, this 8th day of August, 2013, in the English, Hindi and Arabic languages, all
texts equally authentic. In case of divergence of interpretation, the English text shall prevail.
FOR THE GOVERNMENT OF
REPUBLIC OF INDIA
(Dr. Sudha Sharma)
Chairperson,
Central Board of Direct Taxes,
Department of Revenue,
Ministry of Finance,
Government of India
FOR THE GOVERNMENT OF
THE KINGDOM OF MOROCCO
(Larbi Reffouh)
Ambassador of His Majesty
The King of Morocco to India
[ Notification No.84/2019/F. No. 503/09/2009-FTD-II]
RAJAT BANSAL, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
