Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: corrigendam - 0816(E) - Income Tax

Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: corrigendam Notification Number: 0816(E) Dated 18-12-1984 In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. GSR 920(E), dated the 26th December, 1983, published at pages 1 to 21 of the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), dated the 26th December, 1983,- (1) At page 10, (a) in Part I, in line 3, below the heading " Ministry of Finance " for " 6th December, 1983 " read " 26th December, 1983 ". (146 ITR (St.) 214, line 23 from top) (b) in Part II, in lines 10-11, for " Taxes of Income " read " Taxes on Income ". (2) At page 11, (a) in article 3,- (i) in paragraph 1. (a), in line 1, for " territory " read " territory "; (ii) in paragraph 1. (a), in lines 7 and 8 for " (Act. No. 80 of 1976) ", read " (Act No. 80 of 1976) "; (iii) in paragraph 1. (b), line 2, for " which " read " which, " (146 ITR (St.) 215, line 2 from bottom) (iv) in paragraph 1. (b) (ii), in line 5, for " mauritius " read " Mauritius "; (v) in paragraph 1. (b)(ii), in lines 7 and 8, for " see bed " read " sea-bed "; (146 ITR (St.) 216, line 5 from top) (vi) in paragraph 2, in line 4, for " requires have " read " requires, have ". (3) At page 12, (a) in article 5,- (i) in paragraph 3. (d), in line 1, for " he " read " the "; (ii) in paragraph 3. (e)(iv), in line 1, for " activities. " read " activities, " (146 ITR (St.) 218, line 20 from top) (iii) in paragraph 4. (ii), in line 1, for " mointains " read " maintains ". (4) At page 13, in article 8, in paragraph 2., in line 2, for " abroad " read " abroad ". (146 ITR (St.) 220, line 20 from top) (5) At page 14- (a) in article 8, paragraph 2., in line 3, for " is resident " read " is a resident "; (146 ITR (St.) 220, line 23 from top) (b) in article 10, in paragraph 2. (a), in line 3, for " helds " read " holds ". (6) At page 15, in article 11,- (i) in paragraph 5, in line 6, for " boads " read " bonds "; (ii) in paragraph 8, in line 11, for " accerding " read " according ". (7) At page 16, in article 15,- (i) in paragraph 3., in line 7, for " a board " read " aboard ". (8) At page 17, in article 17,- (i) in paragraph 3., in line 7, for " Constituting " read " Contracting "; (ii) in paragraph 4., in line 8, for " the Contracting " read " the other Contracting ". (146 ITR (St.) 226, line 16 from top) (9) At page 18, (a) in article 20 in paragraph 1. (b), in line 7, for " income " m as ' read " income ", as '; (b) in article 21,- (i) in paragraph 3., in line 7, for " on " read " or "; (ii) in paragraph 4., in line 2, for " in " read " an "; (c) in article 23, in paragraph 2, (a), in line 1, for " tad " read " tax ". (10) At page 19,- (a) in article 23,- (i) in paragraph 3. (i), in line 1, for " section " read " sections "; (ii) in paragraph 3. (ii), in lines 6 and 7, for " development) " read " development "; (iii) in paragraph 4. (a), in line 14, for " is appropriate " read " which is appropriate "; (146 ITR (St.) 229, line 15 from top) (iv) in paragraph 5. (i), in line 1, for " section " read " sections "; (b) in article 24, in paragraph 4, in line 7, for " burdens " read " burdensome ". (11) At page 20,- (a) in article 25, in paragraph 4, in line 1, for " competent " read " competent "; (b) in article 26,- (i) in paragraph 1., in line 5, for " ore " read " are "; (ii) in paragraph 1., in line 7, for " on " read " as "; (146 ITR (St.) 231, line 10 from top) (iii) in paragraph 3., in line 1, for " poragraph " read " paragraph "; (c) in article 28,- (i) in paragraph 1., in line 1, for " State " read " States "; (146 ITR (St.) 231, line 6 from bottom) (ii) in paragraph 1., in line 2, for " other completion " read " other, the completion ". (146 ITR (St.) 231, line 6 from bottom) (12) At page 21, in article 29, in paragraph 2., in line 1, for " witness whereof " read WITNESS WHEREOF ". File Number: 501/20/73-FTD