REaD. NO. D. L.-33Q(W99
:
Q:he <!JoLette of gJndio
3HlIl!lltVi
'
EX'lRAORDJNARY
'1(1'1' II-~
3---~~_ (II)
PART Il---Sedion 3----,Sub-sectio. (II) -
u,fio..,n # II"""'~
PUBUSUED BY AUlHORhY
If. 14221
No. 14221
'ff~,~,~8,lOO8/~ 16, 1930
NEW DELHI, WEDNESDAY, OCTOBER 8, lOOIIJASVINA 16, ]9.)0
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[~~96I2008/<IiT_ -i. 506J691!11-f.!t~II.J
~~,WR~
MlNISIRY OF mANCE
(D<-parfnl ... t of Rewa ... )
NOTIf1CATlON
New Delhi,me 8thOctoller .200~
(INCOME-TAX)'
s.o. 2418(E),-Whm:., me Convt'~(joo Betwe¢R
the Govornment of the Republic of India and the
Government of Japan For the Avoidance of Double
,
THE GAZETTE OF INDIA: EXTRAORDINAR Y
[PART 1I---.,Sf,C, 3(ii)]
Taxalion and the Prevention orF,scal Evasion" itb Re"PoCl
to Taxe"on income has e",no into furce on Tho 29th day of
December, j 9~~ after U,. ",change of Instrument> of.
R.lification ., required by p.ragr>ph I of Anicle 2~ "j the
said Convenliun,
And whoreas, the ,aid Cony.nM" Vr~' notlfiod by
the Cem,.J Go,-emmen! under Section 90 of the Incolne-
tax Act, )961 (43 of 1961) in the Gazelle of India ]',d,
NOl. G.s,R 10 I (Fl, dmeJ 1<[ Mar<h, ]990;
And ",here'S, chuse (aJ ofPaugraph 4 of Amok I [
of Ine said Convcnlion p",.ides the dctail\ regarding
'Central B,n' ' "Old' finanolal m'litu1iO[) wholly owned b}
(h. G()vcm"'~"" in lho ca>e of .I.pan whIch will not be
subjecl l!) lax "ndcr paragraph 3 01 Il,e ""d A,1icl., in
""pee) 01 "Here,[ ,",'lOg to i( in the mher Conrracting
S(aT",
And whoroa" ,ub-clause (il) (Of clJuse (al of
par.gr.ph 4 of Article II refers 10 J.pan B"n~ for
inlernallon,l Co-operation "" One of th~ finm,eial
0< __
in,liMion, wholly OI;lled by lhc Go'ommen(;
lind "her""" hoW the (iOv<mlnCnt ofT"dia and (he
Gnvemmen( of Japan hdve "OW "greed (n om>! "Japan
Rank for In(ernaTional CC, .. opera(lOn" from ,ub·cI"use (Ii)
of clau," ral of paragr.ph 4 of Article I 1 and <ubstiMe
therein "Internalional bU,JIloss \ttlil 01 Japan Finanoe
Corporation",
Now ,therefnr<, III "Kcn,i," oflhe powe,.. <""ferred
hy S""!ron 9(l Oflh~ !n<orne'la, Ac!, 1961, the Contral
Govemmom hereby dirW' that the following amendments
-dlell be made in the _>did nO!Jncat'lon ," 1'0110'" ;_
In !be ,.id nOlltkmin", in the Annc~ure, in Atfic1. II
of the Con,.nlion, in p'''"g,raph 4. ill clau," ra), for
sub .. cla"_<c (iil. th~ i'nll"';lng _'tJh.clfiLJ<c shall he
Sub'I,Med. namoly
"(ii) Imem.tI()nal bu,,()"» "'"1 of Jap"n Fln,nee
COI1"''''I,,)11;'',
2, 1h" shall he deemed'" haw I",en .tree! from
lSI Ocloi>eT, 2008.
[Notific>liOfl No_ 96 200n No 306 '(,~-'81-fTDl
NA V:--;U'.f MANOHAR, Under SeC)'_
P"'llcd I)V tll< M"""~"_ ,""v, of lod,. I'"". R"~ Ro.d, May'""" ~,~ 1)"",_11',0;4
-
.. d l'u"loshed b, 'he LO""""", <or Publ" .. ,,,,",, D<:il" .. IIOO"
