Convention for avoidance of Double Taxation between Repblic of India and Republic of Sri Lanka - Corrigendam - 0788(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (Foreign Tax Division) CORRIGENDA New Delhi, the 20 th November, 1984 G.S.R. 788(E). In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. G.S.R. 342(E), dated the April 19, 1983, published at pages 11 to 18 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (1) at page 11,- (a) after line 13 of the Preamble and before the word CONVENTION , insert the heading ANNEXURE ; (b) in the ANNEXURE, in line 23, for have agreed as read HAVE AGREED as ; (c) in the ANNEXURE, in line 24, for follows. read follows: (d) in Article 2,- (i) in para 3, in line 2, for are: read are ; (ii) in para 3(a)(ii), in line 2, for Sri Lanka tax ) read Sri Lanka tax.) ; (iii) in para 3(b)(iii), in line 2, for as Indian tax ) read as Indian tax .) ; (e) in Article 3, in para. 1(b), in line 1, for an individual a company read an individual, a company ; (2) at page 12, in Article 5,- (a) in para. 3, in line 3, for not be include: read not to include: ; (b) in para. 3(a) omit lines 4 and 5; (3) at page 13,- (a) in Article 7, in para 5, in line 2, for more read mere ; (b) in Article 8, in para 1, in line 4, for place effective management read place of effective management ; (c) in Article 9,- (i) in para 2, in line, 2, for State and taxes accordingly read State and taxes accordingly ; (ii) in para 2, in line 6, for first mentioned read first-mentioned ; (d) in Article 10, in para 3, in line 2, for other rights read other rights, ; (4) at page 14,- (a) in Article 11,- (i) in para 6, in line 7, for and interest read and such interest ; (ii) in para 7, in line 7, for last mentioned read last-mentioned ; (b) in Article 12,- (i) in para 3, in line 3, for to the any copyright read to use, any copyright ; (ii) in para 6, in line 1, for Where by read Where, by ; (iii) in para 6, in line 9, for payment read payments ; (c) in Article 13,- (i) in para 2, in line 4, for alternation read alienation ; (ii) in para 2, in line 5, for establishment alone read establishment, (alone ; (iii) in para 2, in line 6 for taxed is read taxed in ; (iv) in para 4, in line 1 for stock shares read stocks and shares ; (v) in para 6, in line 4, for hereof read thereof ; (5) at page 15,- (a) in Article 15,- (i) in para 1, in line 4, for is exercisable read shall be taxable ; (ii) in para 2, in line 4, for first mentioned read first-mentioned ; (iii) in para 2(a), in line 1, for The read the ; (iv) in para 3, in line 3, for abroad read aboard ; (b) in Article 17,- (i) in para 1, in line 2, for such as theatre. read such as theatre, ; (ii) in para 1, in line 9, for indirectly supported read indirectly supported, ; (iii) in para 2, in line 7, for exercised, read exercised. ; (c) in Article 20,- (i) in line 7, for was a resident read was, a resident ; (ii) in line 9, for first-mentioned read first-mentioned ; (6) at page 16,- (a) in Article 24,- (i) in para 2, in line 3, for affece read affect ; (ii) in para 2, in line 6, for deduction on profits read deduction, on profits ; (iii) in para 2, in line 12, for referred read reference ; (iv) in para 2, in line 13, for credit not read credit shall not ; (v) in para 3(a), in line 2, for 18 19 20 21 22 read 18, 19, 20, 21, 22 ; (vi) in para 4, in line 12, for Sri Lankas tax read Sri Lanka tax ; (vii) in para 4, in line 17, for capital read capital ; (viii) in para 5(a), in line 2, for 33A 33C read 33A, 35C ; (b) in Article 25, in para 1, in line 4, for burden some read burdensome ; (7) at page 17, in Article 25, in para 4, in line 5, for conneced read connected ; (8) at page 18, in PROTOCOL, in lines 12-13, for Permanent Establishment in relation read Permanent Establishment, in relation . [File Number: 501/1/77-FTD] C.K. TIKKU, Jt. Secy.