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TMI BlogAgreement between the Government of the Republic of India and the Government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxesX X X X Extracts X X X X X X X X Extracts X X X X ..... o force of the said amending Protocol, in accordance with paragraph 1 of Article XV of the said amending Protocol; And whereas, clause (a) of paragraph 2 of Article XV of the said amending Protocol provides that the provisions of the said amending Protocol shall have effect in India in respect of income derived or capital held in any fiscal year beginning on or after the first day of April next following the date on which this Protocol enters into force; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that all the provisions of the said amending Protocol, as annexed hereto, shall be given effect to in the Union of India. ANNEXURE PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL WITH PROTOCOL SIGNED AT NEW DELHI ON 9TH DECEMBER, 1996 The Government of the Republic of India and the Government of the Republic of Kazakhstan, Desiring to amend the Conven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (Permanent establishment) of the Convention, the number and words "more than 12 months" shall be replaced by the number and words "more than 6 months". 2. After sub-paragraph (b) of paragraph 3 of Article 5 of the Convention, the following paragraph (c) shall be added: "(c) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the Contracting State for a period or periods aggregating more than 90 days within any twelve-month period.". 3. With reference sub-paragraph (c) of paragraph 3 of Article 5 of the Convention, it is understood that where an enterprise of a Contracting State that is performing services in the other Contracting State is, during a period of time, associated with another enterprise that performs substantially similar services in that other Contracting State for the same project or for connected projects through one or more individuals who are present and performing such services in that other Contracting State, the first-mentioned enterprise shall be deemed, dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical services) of the Convention shall be replaced by the following sentence: "Royalties or fees for technical services shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State." Article IX In paragraph 1 of Article 21 (Professors, teachers and research scholars) of the Convention, the words "two years from the date of his arrival" shall be replaced by "two years from the date of his first arrival". Article X Paragraph 3 of Article 22 (Other income) of the Convention shall be replaced by the following paragraph: "3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing articles of this Convention and arising in the other Contracting State may also be taxed in that other Contracting State." Article XI Article 27 of the Convention shall be replaced by the following Article: "Article 27 Exchange of information 1. The competent authorities of the Contracting States shall exchange such information (including documents) as is forseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the dom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 of this article be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.". Article XII Article 28 of the Convention shall be replaced by the following Article: "Article 28 Assistance in the collection of taxes 1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by articles 1 and 2 of this Convention. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this article. 2. The term "revenue claim" as used in this article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions, or local authorities, insofar as the taxation thereunder is not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. Nothing in this article shall be construed as creating or providing any right to such proceedings before any court or administrative body of the other Contracting State. 7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 of this article and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned Contracting State, the relevant revenue claim ceases to be: a) in the case of a request under paragraph 3 of this article, a revenue claim of the first-mentioned Contracting State that is enforceable under the laws of that Contracting State and is owed by a person who, at that time, cannot, under the laws of that Contracting State, prevent its collection, or b) in the case of a request under paragraph 4 of this article, a revenue claim of the first-mentioned Contracting State in respect of which that Contracting State may, under its laws, take measures of conservancy with a view to ensure its collection, the competent authority of the first-mentioned Contracting State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onvention, Agreement or Protocol on the said items of income shall also apply under this Convention.". Article XV 1. This Protocol shall enter into force on the date of the receipt, through diplomatic channels, of the later of written notifications, informing that the internal procedures required for the entry into force of this Protocol have been completed by the Contracting States. 2. The provisions of this Protocol shall have effect: (a) in India in respect of income derived or capital held in any fiscal year beginning on or after the first day of April next following the date on which this Protocol enters into force; and (b) in Kazakhstan in respect of income derived or capital held in any fiscal year beginning on or after the first day of January next following the calendar year in which this Protocol enters into force. In witness thereof the undersigned, duly authorised thereto have signed this Protocol which shall be an integral part of the Convention. Done in duplicate at New Delhi, this 6th day of January, 2017 in the Hindi, Kazakh, English and Russian languages, all texts being equally authentic. In case of divergence between any of the texts, English text will pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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