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

Convention for avoidance of Double Taxation between Repblic of India and Republic of Sri Lanka - Corrigendam Notification Number: 0788(E) Dated 20-11-1984 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 (i), dated April 19, 1983,-See [1983] 143 ITR (St.) 7. (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 regard 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 " abroad "; (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 " affect " 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