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.
EXmAORDINARY
'IUtr II~
3--'!If-'WUW (ii)
PART Il---SectioD 3-SUb-seetiOD (ll)
PVBLISIIED BY AUI1IORl1Y
'{t. 1264]
No. 12(4)
"ff~,~, 3t'mf 12, 2009/~ 21, 1931
NEW DELHI. WEDNESDAY. AUGUST 12. 20CW1SRAVANA 21, 1931
~~, Ii apffit.2009
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2
THE GAZETTE OF INDIA: EXTltAOIlDINAilY
MINJSl'RY OF FINANCE
(Department ofRevealle)
N011F1CATION
New Delhi, the 12th August, 2009
(JoccaHu)
s..O. 2~06(E).-Whereas the Conventioll between
the GoV'ernment of the Republic of India and the
Government"9f 1he French Republic for the avoidince of
double lilxation and the prevention of fiscal cvuion willi
respect to Jaxes on income and on capital had come into
force on the I st day of August, 1994, on the notification by
both the Contracting States to each other of the completion
of the procedures required under their law forbrBlging into
force of the said Convention in accordance with Jl8I1III1IIIh
I of Article 30 of the said Convention;
And whereas, the said Convention was notified by
the Central Government under Section 90 of the Income-
taxAct, 1961 (43 of196l) intheGaalle oflndia, ElIInIeAIi
ruuy, Part II, Section 3, Sub-section(i)videnumlJcrG. S. R.
681 (E), dated the 7th September, 1994 and amended by
notification number S.O. 6SO(E), dated the lOIhJuly, 2000.
And whereas sub-clause (iii) of clause (a) of perIl-
graph 3 of Article 12 of the said Convention ~
fer
exemption of interest from tax in the Con1nl:Wlg s.. in
which it arises provided it is derived _
bcnefiei8lly 0WMd
by any other institution as may be agreed from time to time
"'",en tile ""lIJIetent authorities of the Contracting
S-;
AM 5 t .. = both the Government ctf Republic of
... _ a...w
III of tile French Republic have now
....... ---Ae-e F~deDewloppementin
.. liItof· Iii '1llIpecifild in clause (a)ofperagrapb 3
of ArIiI:Ie 12., ..... Com lilian;
Nft,_ • " ill ow;_ of the powers conferred
"Y SecIiaa 98 of .. 11M ... taxAct, 1961 (430f196I),the
c.RI 0...
,t hereby directs that the following
..
b
1 •• n" ... inlhuaidllOtificaljon,namely:-
....... 'MIclllion, in the Annexure, in Article 12 .
of1ll:e eoa ....... in.J*IIIlIPb 3, in clause (a), for sub-
c-. (ii). 1II:e tuIIowing sub-clause shall be substituted,
-.Iy:-
'(ii) 1II:e "RoeIerve Bank of India" in the case of India
_1II:e,.... de F_" and "Agence Francaise
• De: II pp
eat" in the case of France; or'
2: 11Iia. rr Ihln shall come into force from the
... ofill ,a"
~ r in tile Official Gazette.
[11 d
S
,.
No. ~IF. No. SOO/386i2008-FTD-1]
KAMLESH C. V ARSHNEY, Director
JIIeee : The priRcipal notificaUon was published in the
a- of .... Ex1Iacwdinary, Part II, Section 3,
Sa. lia. (i) vUIe nonIIer G.S.R. 681(E), dated
1II:e .,. S , I hr, 1994_ subsequently amended
by ...... S.O65G(E). dleldthe 10th July, 2000.
Printed by the MoD_. Governmmt of Indio Prooo. RioI -. ~.
New Delhi·lI0064
.,d PuI>Iisbed by the ~Ier of~.
DoI:i-II0054.
