notification no. 96/2008 f.no.506/69/81 ftd / so 2428 e · 08 Oct 2008

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 ... - (mIIII h>i) 31fali"'''' -wf.w;;ofr, 8~. 2008 ( 3II1I-;P) 'fiUIf. 2-418(at),-~ _ 1'JI'IU'"!l <5t W\m: am: ~ ~ <f; 1h aM 'R ~;t v.i~ if -.:m ~'IFI <t '1fWR ~ 11"'''''I~IG ~ ott ~ tg Ji~M~ M11l'l>f~ <t WI,<I,,1 >t M'Ill <f; ~ wf 1989 ;t ~1'/Jll" <Ii 2~~ "If'!l!fil tan t. ~ 'l'<!I ",111",4'1 <t~281\\"~ lmr~t; ~ ~, <r<I!I ... r<"WI ~ ~, 1961 (1961 "" 4J) <lit o;m 90;t ~ <t:lfrq~mr_<Ii ~ if Q m.~f.!. 101( ... ), ~ I lIl'f. 1990 <f; 3IFIR ~ fif;m 'I'll 'II; W:~,~&fl"'q"4G<t~ II '!i~ ~ <t m ('!r) It "If'IfI <Ii """"" 'If " .. ~" 3i'R" <1m{ 'IIi "["I ~ 'fR'I1mft>I 'I'i<t1rH <Ii ~ if ~ ~ ~ 'l<lI t m 'R '{!'I't o;f"""q;1(1 ~ if ~ 'R ~ ~;twu,~', ~ ~.,.;~ 3 <f;~lIil:'Itf ~ "fI1!.'Il1 ' am....mi. ~ J\ ~~ 4 <t...a ("'Ii) 'f;I <!'I-m rii) """",«'fiT{ (m¥HM .huqlM 'ifi1~ m<Im" <t 'l."l ~ <m"i lftttAY"";t~ <Ii ~ if ~ t; lUI GlI2O(Ii am '4'IfiI;, 'Imf _ tft!I ~ _ ~ _ "~~ m $,*hH<1 ..,)aj'4\tl~" 'iii ~ I I <Ii ., ~ 4 >tm ('IF) <Ii a-q-m (ii) *l<!R 1'ItII ~ '" .. ", ~~. - " ,,-" Pl •• H .. I .... ~ .. 'l.,.,~ 3lT<tC "If1fA "',(Gl"'., -'" ~flIf'i(I!'i" ~ <t Itrr:l: """" m ~ t; 31<\,. WI, ~ 3Ifilr..!I~, 1961 'Iii '1m 90 -rnr "WI "W!!r>ifo;rwin; ~ F, ~~,~. ~ ~ i f<I;- ~ ~ if F~"'I¥,I" f1..,f<1fii1" mit"" ""..., - ~ 31f~if, ~1{1'f3if<lwl'l~ ~ 11 if 'o/mrq; 4 if -m ("~) q <rtI-llA' (ji)' <if ~ f1"!f(1f!l6 ~-m ~f.m~. i>IIIf1!. :- ."(,i) :ia.hW'1 ~ "If'R: 3if.f;- 0Il'IfI ~ "''''41('''"1'1'' , 2. '" 1 ~. 2008 it >l'I1lIt ian "IfIr 'il1'I<"11 [~~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"