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

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 Notification Number: 0346(E) Dated 31-03-1987 File Number: 501/10/73-FTD 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 " royalties ", 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 " aboard ", 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 " Court ", 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 ".