TMI BlogModifications has been made in the Agreement notified by the said notification which are necessary for implementing the aforesaid Agreement between India and BelgiumX X X X Extracts X X X X X X X X Extracts X X X X ..... en India and Belgium NOTIFICATION NO. 54(E) DATED 19-1-2001 Whereas the Agreement between the Government of the Republic of India and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income came into force on the 1st day of October, 1997, after the notification by both the Contracting States to each other o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , under any Convention or Agreement between India and a third State being a member of the Organisation for Economic Co-operation and Development, India should limit its taxation on royalties or fees for technical services to a rate lower or a scope more restricted than the rate or scope provided for in the present agreement on the said items of income, then, as from the date on which the Agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that the following modifications shall be made in the Agreement notified by the said notification which are necessary for implementing the aforesaid Agreement between India and Belgium, namely :--- I. With effect from the 1st April, 1998, in India and, with effect from the 1st Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical services , the following sub-paragraph shall be substituted, namely : ( a ) The term royalties as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plant, secret formula or process, or for informat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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