Agreement between the Government of India and the Government of Italy for the Avoidance of Double Taxation and the Prevention of fiscal evasion with respect to taxes on income - Corrigendam - 0346(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (Foreign Tax Division) New Delhi, the 31 st March, 1987 CORRIGENDA INCOME-TAX G.S.R. 346(E) In the notification of the Government of India in the Ministry of Finance (Department of Revenue), Foreign Tax Division No. G.S.R. 608(E), dated 8th April, 1986, published at pages 13 to 21 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 8th April, 1986,- (a) at page 13, in line 4 of column 2, for fical evasio , read fiscal evasion ; (b) at page 14,- (i) in line 11 of column 1, for of Italy , read of Italy, ; (ii) in line 37 of column 1, for su reddito , read sul reddito ; (iii) in line 44 of column 1, for place of the , read place of, the ; (iv) in line 3 of column 2, for extend , read extent ; (v) in line 13 of column 2, for territory , read territorial ; (vi) in line 54 of column 2, for Agreement the term resi- , read Agreement, the term resi:- ; (c) at page 15,- (i) in line 2 of column 1, for interest cannot , read interests cannot ; (ii) in line 42 of column 1, for to include. , read to include: ; (iii) in line 54 of column 1, for information for , read information, for ; (iv) in line 2 of column 2, for contrcats , read contracts ; (v) in line 13 of column 2, for carried , read carries ; (vi) in line 42 of column 2, for usefruct , read usufruct ; (vii) in line 44 of column 2, for rights , read right ; (d) at page 16,- (i) in line 4 of column 1, for etnerprise , read enterprise ; (ii) in line 10 of column 1, for hat , read that ; (iii) in line 17 of column 2, for where: , read where ; (e) at page 17,- (i) in line 45 of column 1, for relationship the , read relationship, the ; (ii) in line 63 of column 1, for royalities , read royalties ; (iii) in line 51 of column 2, for 18, and 20 , read 18, 19 and 20 ; (f) at page 18,- (i) in line 5 of column 1, for abroad , read aboard ; (ii) in line 13 of column 1, for Director , read Directors ; (iii) in lines 37, 49, 51 and 66 of column 1, for sub-division , read subdivision ; (iv) in line 26 of column 2, for organisation. , read organisation, ; (v) in line 39 of column 2, for with. , read with, ; (vi) in line 46 of column 2, for period to , read period, to ; (g) at page 19,- (i) in line 5 of column 1, for to, in , read to in ; (ii) in line 25 of column 1, for Italy a , read Italy to a ; (iii) in line 62 of column 1, for residet , read resident ; (iv) in line 67 of column 1, for controlled directly , read controlled, directly ; (v) in line 14 of column 2, for these , read those ; (vi) in line 46 of column 2, for coart , read court ; (vii) in line 54 of column 2, for of both , read or both ; (h) at page 20,- (i) in line 4 of column 1, for information, the ; read information the ; (ii) in line 34 of column 1, for indefinitely but , read indefinitely, but ; (iii) in line 51 of column 1, for Rome, the , read Rome the ; (iv) in line 59 of column 1, for To , read to ; (v) in line 6 of Column 2, for Agreement: , read Agreement. ; (vi) in line 12 of Column 2, for resources. read resources ; (vii) in line 17 of column 2, for means: read means ; (viii) in line 21 of column 2, for reimbursed. read reimbursed, ; (ix) in line 22 of column 2, for And , read and ; (x) in line 34 of column 2, for means in , read means, in , (xi) in line 54 of column 2, for 26 paragraph 1 the , read 26 paragraph 1, the ; (xii) in line 58 of column 2, for be in , read be, in ; (xiii) in line 59 of column 2, for case preventively initiated when , read case, preventively initiated, when ; (xiv) in line 64 of column 2, for Rome, the , read Rome the ; (i) at page 21,- (i) in line 8 of column 1, for taxes read Taxes ; (ii) in line 18 of column 1, for corrisposts , read corrisposte ; (iii) in line 19 of column 1, for relazions , read relazione ; (iv) omit the last line of column 1; (v) in column 2, before line 1, insert New Delhi, the 29th February, 1984 ; (vi) in line 11 of column 2, for in respect of taxaable , read in respect of taxable ; (vii) after the words Govt. of India in line 32, insert a new line with the words New Delhi . [F. No. 501/10/73-FTD] V. U. ERADI, Jt. Secy.