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EMAIL ON REJECTION OF MATERIAL SUPPLIED BY THE VENDOR Date From Sender To Receiver Subject – Rejection of material supplied by _______ Dear Sir, This email is with reference to the load materials sent on _______.We are very sorry to say that the material which you had sent on the above mentioned date is not of good quality as it is having flaws and it is not in usable state having some insects in it. If we supply the materials to the customer, it may end up with issue like customer approaching consumer court. The load number details I had mentioned above.  Kindly let me know whether you will be vising here for inspection of the goods or let me know whether should I need to send the load back to local address from where we got the load. It will be great if you could take any action at the earliest, which will make us comfortable.  The sample screen shot of the material quality compared to the good quality also attached here. And the numbers of units rejected also given in the Excel sheet attached, please go through the same and revert us back for any further clarification.  Appreciate your quick response. Yours Sincerely Sender Download Word Document In English. (Rs.15/-)

Email subject line  Invitation to video interview – [ Company_name ] / Video interview with [ Company_name ] for the [ Job_title ] position Hi [ Candidate_Name ] / Dear [ Candidate_Name ], Thank you for applying to [ Company_name ]. My name is [ Your_Name ] and I’m a [ recruiter/the hiring manager ] at [ Company_name .] I would like to schedule a video call with you to discuss about your application for the [ Job_title ] role. I’d like to tell you more about [ Company_name ] and get to know you a bit better. Would you be available for a short introductory video call [ give a specific timeframe – like, early next week? ] Please note that [ in order to conduct this video call, I will need your Skype/Hangouts account details before the interview date / once we agree on the date and time of the interview, I will send you a link so that you can join the call from your computer. ]  Looking forward to hearing from you, All the best / Kind regards, [ Your name ] [ Signature ] Download Word Document In English. (Rs.15/-)

Government of <>  Department of….  FORM-GST-RFD-05  [See Rule --]  Refund Sanction/Rejection Order  Reference No. : Date:   To  ___________ (GSTIN)  ___________ (Name)  ____________ (Address)  Acknowledgement No. ………… Dated ………  Sir/Madam,  With reference to your refund application as referred above and further furnishing of information/ filing of  documents, refund calculation after adjustment of dues is as follows:  Refund Calculation  SGST i.  Amount of Refund claim ii.  Refund Sanctioned on Provisional Basis (Order  No….date) iii.  Refund amount inadmissible <> iv.  Balance refund allowed (i-ii-iii) v.  Refund reduced against outstanding demand (as per  order no.) under earlier law or under this law. Demand  Order No…… date…… vi.  Net Amount of Refund Sanctioned Bank Details i.  Bank Account no as per application ii.  Name of the Bank iii.  Bank Account Type iv.  Name of the Account holder v.  Name and Address of the Bank /branch vi.  IFSC vii.  MICR I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section  (…) of Section (…) of the Act. .   Date: Signature (DSC): Place: Name:  Designation:  Office Address: Download PDF Document In English. (Rs.20/-)

FORM NO. 10DA [See rule 19AB] Report under section 80JJAA of the Income-tax Act, 1961 1. I/We have examined the accounts and records of ...................................................................................... ........................................................................................................................................................................ (Name and address of the assessee with peremanent account number) an industrial undertaking engaged in the manufacture and/or production of .............................................. during the year ended on 31st day of March. 2.  I/We certify that the deduction to be claimed by the assessee under sub-section (1) of section 80JJAA of Income-tax Act, 1961, in respect of the assessment year ................................... is Rs. ........................ deter- mined on the basis of additional wages paid to the new regular workmen employed by the assessee in the previous year. The said amount has been worked out on the basis of details given in annexure to this form. Date ..........................  .......................................... Signed Accountant Notes: 1. Delete whichever is not applicable. 2. This report is to be given by- (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act. 1956(1 of 1956),  entitled to be appointed to act as an auditor of compa- nies registered in that State. 3. Where any of the matters stated in this report is answered in the negative or with a qualification, the report shall state the reasons therefor.  ANNEXURE (See paragraph 2 of Form No. 10DA) 1. Particulars of the assessee: a. Name b. Address of registered office c. Permanent account Number 2. Assessment year 3. Nature of business (whether the undertaking is engaged in manufac- ture or production, identify product also) 4. Number of regular workmen. (a) in case of newly set up unit, as on the date of commencement of business (A) (b) in case of existing unit, as on the first day of the previous year (A) 5. Number of new regular workmen employed during the previous year (B) 6. Number of regular workmen who ceased to continue in employment during the previous year (C) 7. Number of regular workmen as on the last date (A+B-C) 8. Number of new regular workmen entitled for the deduction (see notes below)* 9. Additional wages paid to new regular workmen, by the assessee com- pany (see notes below)** 10. 30% of the amount mentioned in item No. 9, above. 11. Whether any of the regular workmen as mentioned in col. 7 was  yes/no (a) casual worker, (b) employed through contract labour or, (c) employed for a period of less than three hundred days during the yes/no yes/no previoius year If yes, furnish details there of 12. Remarks. Notes: 1. *(a) In case of newly set up unit, the number of new regular workmen should be in excess of one hundred existing regular workmen. (b) In case of existing unit, the number of new regular workmen should be in excess of 10% the existing regular workmen, but if the increase is less than 10%, none should be entitled. 2. **(i) In case of new undertaking, it is wages paid to the regular workmen in excess of one hundred workmen employed, during the previous year. (ii) In case of existing unit, it is wages paid to the new regular workmen in excess of one hundred existing regular workmen but if the increase in number of regular workmen during the year is less than 10% of number of existing regular workmen as at the beginning of the year, the additional wages will be nil. Download Word Document In English. (Rs.20/-)

Download Word Document In English. (Rs.85/-) Germany Double Taxation Avoidance Agreement Notification under section 90: Agreement between the Government of the Republic of India and the Government of the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and capital Notification No. S. O. 836(E), dtd. 29.11.1996. WHEREAS  the annexed Agreement between the Government of the Republic of India and the Government of the Federal Republic of Germany for the avoidance of double taxation with respect to taxes on income and capital has been concluded: AND WHEREAS  the aforesaid agreement was brought into force on the 26th day of October, 1996, after the completion by both the Contracting States to each other of the procedure required under their laws in accordance with Article 28 of the said Agreement: Now,  THEREFORE , in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 44A of the Wealth-tax Act, 1957 (27 of 1957), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. AGREEMENT BETWEEN THE REPUBLIC OF INDIA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL WHEREAS  the Government of the Federal Republic of Germany and the Government of the Republic of India desire to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and capital, and for promoting their mutual economic relations: NOW, THEREFORE , it is hereby agreed as follows: Article 1 PERSONAL SCOPE This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1.     This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, of a land or political sub-division or local authority thereof, irrespective of the procedure in which they are levied. 2.     There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, and the pay roll tax. 3.     The existing taxes to which this Agreement shall apply are in particular: a.     In the Federal Republic of Germany: the Einkommensteuer (income-tax), the Korperschaftsteuer (corporation tax), the Vermogensteuer (capital tax), and the Gewerbesteuer (trade tax) (hereinafter referred to as "German tax") b.    In the Republic of India: the income-tax including any surcharge tax thereon (Einkommensteuer, einschl, darauf entfallender Zusatzsteuern), and the wealth-tax (Vermogensteuer) (hereinafter referred to as "Indian tax"). 4.     This Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of changes of importance which have been made in their respective taxation laws. Article 3 GENERAL DEFINITIONS 1.     For the purposes of this Agreement, unless the context otherwise requires: a.     the term "Federal Republic of Germany" means the area in which the tax law of the Federal Republic of Germany is in force including the area of the sea-bed, its sub-soil and the superjacent water column adjacent to the territorial sea, in so far as the Federal Republic of Germany exercises their sovereign rights and jurisdiction in conformity with international law and its national legislation; b.    the term "Republic of India" means the territory of the Republic of India and includes the territorial sea and airspace above it. For the purposes of this Agreement the term shall also cover any other maritime zone in which the Republic of India has sovereign rights, other rights and jurisdictions, according to the Indian Law and in accordance with international law in particular as laid down in the UN Convention of the law of the Sea; c.     the terms "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or the Republic of India as the context requires; d.    the term "person" includes an individual, a company and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; e.     the term "company" means any body corporate or any entity which is treated as a company or body corporate under the taxation laws in force in the respective Contracting States. f.     the term "immovable property" has the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources ships, boats and aircraft shall not be regarded as immovable property; g.    the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h.     the term "national" means:                       i.        in respect of the Federal Republic of Germany any German within the meaning of Article 116, paragraph (1), of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany;                      ii.        in respect of the Republic of India any national of the Republic of India and any legal person, partnership and association deriving its status as such from the law in force in the Republic of India; i.      the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State; j.      the term "competent authority" means in the case of the Federal Republic of Germany the Federal Ministry of Finance, and in the case of the Republic of India the Central Government in the Ministry of Finance (Department of Revenue) or its authorised representative; k.     the term "fiscal year" means:                       i.       in relation to Indian tax, the previous year as defined in the Income-tax Act, 1961;                      ii.       in relation to German tax, the calendar year; 2.     the term "tax" means German tax or Indian tax as the context requires but shall not include interest or penalty imposed in relation to such taxes. 3.     As regards the application of this Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which this Agreement applies. Article 4 RESIDENT 1.     For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. 2.     Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a.     he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); b.    if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Sate, he shall be deemed to be a resident of the State in which he has an habitual abode; c.     if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; d.    if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3.     Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. Article 5 PERMANENT ESTABLISHMENT 1.     For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2.     The term "permanent establishment" includes especially: a.     a place of management; b.    a branch; c.     an office; d.    a factory; e.     a workshop; f.     a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, including an installation or structure used for the exploration or exploitation; g.    a warehouse or sales outlet; h.     a farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on; and i.      a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities continue for a period exceeding six months. 3.     An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in connection with, or supplies plant and machinery on hire used for or to be used in the prospecting for or extraction or exploitation of mineral oils in that State. 4.     Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to include: a.     the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b.    the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c.     the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d.    the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e.     the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f.     the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5.     Notwithstanding the provisions of paragraphs 1 and 2, where a person --other than an agent of an independent status to whom paragraph 6 applies--is acting in a Contracting State on behalf of an enterprise of the other Contracting State that enterprise shall be deemed to have a permanent establishment in the first-mentioned State, if this person; a.     has and habitually exercises in that State an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; b.    has no such authority, but habitually maintains in the first mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or c.     habitually secures orders in the first mentioned State wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises controlling, controlled by, or subject to the same common control, as that enterprise. 6.     An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business and in their commercial and financial relations to the enterprise no conditions are agreed or imposed which differ from those usually agreed between independent persons. 7.     The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6 INCOME FROM IMMOVABLE PROPERTY 1.     Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. 2.     The provisions of paragraph 1 shall apply to income derive from the direct use, letting, or use in any other form of immovable property. 3.     The provisions of paragraphs 1 and 2 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. Article 7 BUSINESS PROFITS 1.     The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 2.     Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make, if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3.     In the determination of the profits of a permanent establishment, there shall be allowed as deductions, expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere, and according to the domestic law of the Contracting State in which the permanent establishment is situated. 4.     In so far as in a Contracting State and in exceptional cases the determination of the profits to be attributed to a permanent establishment in accordance with paragraph 2 is, impossible or gives rise to unreasonable difficulties, nothing in paragraph 2 shall preclude the determination of the profits to be attributed to a permanent establishment by means of either apportioning the total profits of the enterprise to that permanent establishment or estimating on any other reasonable basis; the method of apportionment or estimation adopted shall, however, be such that the result shall be in accordance with the principles contained in this article. 5.     No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6.     For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7.     Where profits include items of income which are dealt with separately in other articles of this Agreement, then the provisions of those articles shall not be affected by the provisions of this article. Article 8 SHIPPING AND AIR TRANSPORT 1.     Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2.     If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident. 3.     For the purposes of this article, interest on funds connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft, and the provisions of Article 11 shall not apply in relation to such interest. 4.     The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Article 9 ASSOCIATED ENTERPRISES Where-- a.     an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b.    the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. Article 10 DIVIDENDS 1.     Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2.     However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends, the tax so charged shall not exceed 10 per cent. of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3.     The term "dividends" as used in this article means-- a.     dividends on shares including income from shares, "jouissance" shares or "jouissance" rights, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, and b.    other income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. 4.     The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such a case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5.     Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject to the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. Article 11 INTEREST 1.     Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2.     However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 10 per cent. of the gross amount of the interest. 3.     Notwithstanding the provisions of paragraphs 1 and 2-- a.     interest arising in the Federal Republic of Germany and paid to the Government of the Republic of India, the Reserve Bank of India, the Industrial Finance Corporation of India, the Industrial Development Bank of India, the Export-Import Bank of India, National Housing Bank and Small Industries Development Bank of India shall be exempt from German tax; b.    interest arising in the Republic of India and paid to the Government of the Federal Republic of Germany, the Deutsche Bundesbank, the Kreditanstat fur Wiederaufbau or the Deutsche Investitions-und Entwicklungsgesellschaft (DEG) and interest paid in consideration of a loan guaranteed by HERMES--Deckung shall be exempt from the Indian tax. 4.     The term "interest" as used in this article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from Government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this article. 5.     The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6.     Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a land or political sub-division, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7.     Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 12 ROYALTIES AND FEES FOR TECHNICAL SERVICES 1.     Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2.     However, such royalties and fees for technical services may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, or fees for technical services, the tax so charged shall not exceed 10 per cent. of the gross amount of the royalties or the fees for technical services. 3.     The term "royalties" as used in this article means payments of any kind receive a consideration for the use of or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films or films or tapes used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. 4.     The term "fees for technical services" as used in this article means payments of any amount in consideration for the services of managerial, technical or consultancy nature, including the provision of services by technical or other personnel, but does not include payments for services mentioned in Article 15 of this Agreement. 5.     The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical services arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right, property or contract in respect of which the royalties or fees for technical services are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 6.     Royalties and fees for technical services shall be deemed to arise in a Contracting State when the payer is that State itself, a land or political sub-division, a local authority or a resident of that State. Where, however, the person paying the royalties or fees for technical services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties or fees for technical services was incurred, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7.     Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of royalties or fees for technical services paid exceeds the amount which would have been paid in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement. Article 13 CAPITAL GAINS 1.     Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State. 2.     Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3.     Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 4.     Gains from the alienation of shares in a company which is a resident of a Contracting State may be taxed in that State. 5.     Gains from the alienation of any property other than that referred to in paragraphs 1 to 4 shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 INDEPENDENT PERSONAL SERVICES 1.     Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other independent activities of a similar character shall be taxable only in that State except in the following circumstances when such income may also be taxed in the other Contracting State: a.     if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities, in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or b.    if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 120 days in the relevant fiscal year; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State. 2.     The term "professional services" includes independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants. Article 15 DEPENDENT PERSONAL SERVICES 1.     Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable in the other Contracting State only if the employment is exercised there. 2.     Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if a.     the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and b.    the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c.     the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3.     Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State of which the enterprise operating the ship or aircraft is a resident. Article 16 DIRECTORS' FEES Directors' fees and similar payments derived by a resident of a Contracting State in his capacity, as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 ARTISTS AND SPORTSPERSONS 1.     Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2.     Where income in respect of personal activities exercised by an entertainer or a sportsperson in his capacity as such accrues not to the entertainer or sportsperson himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14, and 15, be taxed in the Contracting State, in which the activities of the entertainer or sportsperson are exercised. 3.     However, such income shall not be taxed in the State mentioned in paragraph 1 if the said activities are exercised during a visit to that State by a resident of the other Contracting State and where such visit is financed directly or indirectly by that other State, a land, a political subdivision or a local authority thereof or by an organisation which in that other State is recognised as a charitable organisation. Article 18 NON-GOVERNMENT PENSIONS Subject to the provisions of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. Article 19 GOVERNMENT SERVICE 1.       a.     Remuneration other than a pension, paid by a Contracting State, a land, a political sub-division or a local authority thereof to an individual in respect of services rendered to that State, land, sub-division or authority shall be taxable only in that State. b.    However, such remuneration shall be taxable only in the other Contracting State, if the services are rendered in that State and the individual is a resident of that State who:                       i.        is a national of that State; or                      ii.        did not become a resident of that State solely for the purpose of rendering the services. 2.     a.     Any pension paid by a Contracting State, a land, a political sub-division or a local authority thereof to an individual in respect of services rendered to that State, land, sub-division or authority shall be taxable only in that State. b.    However, such pension shall be taxable only in the other Contracting State if the individual is a resident of and a national of that other State. 3.     The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State, a land, a political sub-division or a local authority thereof. 4.     The provisions of paragraph 1 shall likewise apply in respect of remuneration paid, under a development assistance programme of a Contracting State, a land, a political sub-division or a local authority thereof, out of funds exclusively supplied by that State, land, political sub-division or local authority, to a specialist or volunteer seconded to the other Contracting State with the consent of that other State. Article 20 TEACHERS, STUDENTS AND TRAINEES 1.     An individual who visits a Contracting State at the invitation of that State or of a university, college, school, museum or other cultural institution of that State or under an official programme of cultural exchange for a period not exceeding two years solely for the purpose of teaching, giving lectures or carrying out research at such institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on his remuneration for such activity during the period of the first year from the date of his arrival and in the next year the exemption will be only in respect of remuneration derived by him from outside that State. 2.     An individual who is present in a Contracting State solely: a.     as a student at a university, college or school in that Contracting State; b.    as a business apprentice (including in the case of the Federal Republic of Germany a "Volontar" or a "Praktikant"); c.     as the recipient of a grant, allowance or award for the primary purpose of study or research from a religious, charitable, scientific or educational organisation; or, d.    as a member of a technical co-operation programme entered into by the Government of that Contracting State, and who is, or was immediately before visiting that State, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State in respect of--                                           i.    remittances from abroad for the purposes of his maintenance, education or training; and                                          ii.    remuneration from employment in that other State, in an amount not exceeding DM 7,200 (seven thousand two hundred Deutsche Mark) or its equivalent in Indian currency during any fiscal year, as the case may be, provided that such employment is directly related to his studies or is undertaken for the purpose of his maintenance. Article 21 OTHER INCOME 1.     Items of income of a resident of a Contracting State, wherever arising, not dealt within the foregoing articles of this Agreement shall be taxable only in that State. 2.     The provisions of paragraph 1 shall not apply to income, other than income from immovable property, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right of property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such a case the provisions of Article 7 or Article 14, as the case may be, shall apply. 3.     Notwithstanding the provisions of paragraph 1, if a resident of a Contracting State derives income from sources within the other Contracting State in the form of lotteries, crossword puzzles, races including horse races, card games and other games of any sort of gambling or betting of any form or nature whatsoever, such income may be taxed in the other Contracting State. Article 22 CAPITAL 1.     Capital represented by immovable property, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2.     Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State. 3.     Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 4.     All other elements of capital of a resident of a Contracting State shall be taxable only in that State. Article 23 RELIEF FROM DOUBLE TAXATION 1.     Tax shall be determined in the case of a resident of the Federal Republic of Germany as follows: a.     Unless foreign tax credit is to be allowed under sub-paragraph (b), there shall be exempted from German tax any item of income arising in the Republic of India and any item of capital situated within the Republic of India, which, according to this Agreement, may be taxed in the Republic of India. The Federal Republic of Germany, however, retains the right to take into account in the determination of its rate of tax the items of income and capital so exempted. In the case of dividends exemption shall apply only to such dividends as are paid to a company (not including partnerships) being a resident of the Federal Republic of Germany by a company being a resident of the Republic of India at least 10 per cent. of the capital of which is owned directly by the German company. There shall be exempted from taxes on capital any shareholding the dividends of which are exempted or, if paid, would be exempted, according to the immediately foregoing sentence. b.    Subject to the provisions of German tax law regarding credit for foreign tax, there shall be allowed as a credit against German tax payable in respect of the following items of income arising in the Republic of India and the items of capital situated there, the Indian tax paid under the laws of the Republic of India and in accordance with this Agreement on:                                           i.    dividends not dealt with in sub-paragraph (a);                                          ii.    interest;                                         iii.    royalties and fees for technical services;                                         iv.    income in the meaning of paragraph 4 of Article 13;                                          v.    directors' fees;                                         vi.    income of artistes and sportspersons. c.     For the purpose of credit referred to in letter (ii) of sub-paragraph (b) the Indian tax shall be deemed to be 10 per cent. of the gross amount of the interest, if the Indian tax is reduced to a lower rate or totally waived according to domestic law, irrespective of the amount of tax actually paid. d.    The provisions of sub-paragraph (c) shall apply for the first 12 fiscal years for which this Agreement is effective. e.     Notwithstanding the provisions of sub-paragraph (a) items of income dealt with in Articles 7 and 10 and gains derived from the alienation of the business property of a permanent establishment as well as the items of capital underlying such income shall be exempted from German tax only if the resident of the Federal Republic of Germany can prove that the receipts of the permanent establishment or company are derived exclusively or almost exclusively from active operations. In the case of items of income dealt with in Article 10 and the items of capital underlying such income the exemption shall apply even if the dividends are derived from holdings in other companies being residents of the Republic of India which carry on active operations and in which the company which last made a distribution has a holding of more than 25 per cent. Active operations are the following: Producing or selling goods or merchandise, giving technical advice or rendering engineering services, or doing banking or insurance business, within the Republic of India. If this is not proved, only the credit procedure as per sub-paragraph (b) shall apply. 2.     Tax shall be determined in the case of a resident of the Republic of India as follows: Where a resident of the Republic of India derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in the Federal Republic of Germany, the Republic of India shall allow as a deduction from the tax on such income of that resident an amount equal to the income-tax paid in the Federal Republic of Germany, whether directly or by deduction, and as a deduction from the tax on such capital of that resident an amount equal to the capital tax paid in the Federal Republic of Germany. Such deduction in either case shall not, however, exceed that part of the income-tax or capital tax (as computed before the deduction is given) which is attributable, as the case may be, to the income or the capital which may be taxed in the Federal Republic of Germany. 3.     The laws in force in either of the Contracting States shall continue to govern the taxation of income and capital in the respective Contracting States except where express provision to the contrary is made in this Agreement. Article 24 NON-DISCRIMINATION 1.     Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances and under the same conditions are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2.     The taxation of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as preventing a Contracting State from charging the profits of a permanent establishment which a company of the other Contracting State has in the first-mentioned State at a rate of tax which is higher than that imposed on the profits of a similar company of the first-mentioned Contracting State, nor as being in conflict with the provisions of paragraph 3 of Article 7 of this Agreement. Further, this provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes which it grants only to its own residents. 3.     Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 7 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 4.     Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first mentioned State are or may be subjected. Article 25 MUTUAL AGREEMENT PROCEDURE 1.     Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. 2.     The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. 3.     The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement. 4.     The competent authorities of the Contracting States may establish by mutual agreement the mode of application of the provisions of this Agreement regarding the exemption or reduction of taxes. 5.     The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 26 EXCHANGE OF INFORMATION 1.     The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2.     In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a.     to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b.    to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c.     to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (order public) Article 27 DIPLOMATIC AND CONSULAR PRIVILEGES Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission, a consular post or an international organisation under the general rules of international law or under the provisions of special agreements. Article 28 ENTRY INTO FORCE 1.     The Governments of the Contracting States shall notify to each other that the legal requirements for the entry into force of this Agreement have been complied with. 2.     This Agreement shall enter into force one month after receipt of the latter of the notifications referred to in paragraph 1 and shall have effect: a.     In the Federal Republic of Germany:                                           i.    in the case of taxes withheld at source on dividends, interest, royalties and fees for technical services, in respect of amounts paid on or after the first day of January, of the calendar year next following that in which this Agreement enters into force;                                          ii.    in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January, of the calendar year next following that in which this Agreement enters into force; b.    in the Republic of India:                                           i.    in respect of income arising in any fiscal year beginning on or after the first day of April, following the calendar year in which this Agreement enters into force;                                          ii.    in respect of capital which is held on the last day of any fiscal year beginning on or after the first day of April, following the calendar year in which this Agreement enters into force. 3.     Upon the entry into force of this Agreement the Agreement between the Government of the Federal Republic of Germany and the Government of India for the Avoidance of Double Taxation of income signed on 18th March, 1959, and the Protocol amending the Agreement between the Government of the Federal Republic of Germany and the Government of India for the Avoidance of Double Taxation of Income signed on 28th June, 1984, along with the Exchange of Notes of the same date shall expire and shall cease to have effect as from the date on which the provisions of this Agreement commence to have effect. Article 29 TERMINATION This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June, in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect: a.     In the Federal Republic of Germany:                       i.        in the case of taxes withheld at source on dividends, interest, royalties and fees for technical services, in respect of amounts paid on or after the first day of January, of the calendar year next following that in which notice of termination is given;                      ii.        in the case of other taxes, in respect of taxes levied for periods beginning on or after the first day of January, of the calendar year next following that in which notice of termination is given; a.     In the Republic of India:                       i.        in respect of income arising in any fiscal year beginning on or after the first day of April, following the calendar year in which the notice of termination is given;                      ii.        in respect of capital which is held on the last day of any fiscal year beginning on or after the first day of April, following the calendar year in which the notice of termination is given. In witness whereof the undersigned being duly authorised thereto, have signed the present Agreement. Done at Bonn on June 19th 1995, in two originals, each in German, Hindi and English languages, all three texts being authentic. In case of divergent interpretation of

Download Word Document In English. (Rs.75/-) Romania Double Taxation Avoidance Agreement CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Notification No. G. S. R. 80(E), dtd. 08.02.1988. Notification No.7754 Whereas the annexed Convention between the Government of the Republic of India and the Government of the Socialist Republic of Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on the 14th November, 1987, on the exchange of the Instruments of Ratification by both the contracting States, as required by paragraph 1 of Article 31 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Convention shall be given effect to in the Union of India. ANNEXURE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF ROMANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of India and the Government of the Socialist Republic of Romania desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to promote and strengthen the economic relations between the two countries on the basis of equality in rights and reciprocal advantage. Have agreed as follows: Article 1 PERSONAL SCOPE This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1.     The taxes to which this Convention shall apply are: a.     In the case of India: 1.     Income-tax and any surcharge thereon; and 2.     Surtax; (hereinafter referred to as "Indian tax"). b.    In the case of Romania: 1.     the tax on incomes derived by individuals and corporate bodies; 2.     the tax on the profits of joint companies constituted with the participation of some Romanian economic organisations and some foreign partners; and 3.     the tax on income realised from agricultural activities; (hereinafter referred to as "Romanian tax"). 2.     The Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the present Convention in addition to, or in place of, the taxes referred to in paragraph 1. 3.     The competent authorities of the Contracting States shall notify to each other any significant changes which are made in their respective taxation laws which are the subject of this Convention and furnish copies of relevant enactments and regulations. Article 3 GENERAL DEFINITIONS 1.     In this Convention, unless the context otherwise requires: a.     the term "India" means the territory of India and includes the territorial sea and air space above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdictions, according to the Indian law and in accordance with international law; b.    the term "Romania" used in a geographical sense, means the territory of the Socialist Republic of Romania including the territorial sea and the continental shelf as well as any other area beyond the territorial waters of Romania where Romania exercises sovereign rights, in accordance with the international law and with its own law concerning the exploration and exploitation of the natural, biological and mineral resources existing in the sea, waters, seabed and subsoil of these waters c.     the terms "a Contracting State" and "the other Contracting State" mean India or Romania as the context requires; d.    the term "tax" means Indian tax or Romanian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty imposed relating to those taxes; e.     the term "person" shall have the meaning assigned to it in the taxation laws in force in the respective Contracting States; f.     the term "company" means any body corporate, including a joint company which is incorporated under the Romanian law or any entity which is treated as a company under the taxation laws of the respective Contracting States; g.    the term "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h.     the term "competent authority" means in the case of India the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative, and in the case of Romania the Ministry of Finance or its authorised representative; i.      the term "national" means:- in the case of India, any individual possessing the nationality of India and any legal person, partnership or association deriving its status from the laws in force in India; in the case of Romania, any individual possessing the citizenship of Romania and any legal person, partnership or association deriving its status from the laws in force in Romania: j.      the term "a political sub-division" means a political sub-division in India; k.     the term "an administrative territorial unit" means an administrative territorial unit in Romania; l.      the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State. 2.     In the application of the provisions of this Convention by one of the Contracting States, any term not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes which are the subject of this Convention. Article 4 FISCAL DOMICILE 1.     For the purposes of this Convention, the term "resident of a Contracting State" means any person who is a resident of that State in accordance with the taxation laws of that State. 2.     Where by reason of the provision of paragraph 1, an individual is a resident of both Contracting States, then, his residential status for the purposes of this Convention shall be determined in accordance with the following rules:- a.     He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (hereinafter referred to as his "centre of vital interests"); b.    If the Contracting States in which he has his centre of vital interests cannot be determined or if he does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; c.     If he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; d.    If he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 3.     Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. Article 5 PERMANENT ESTABLISHMENT 1.     For the purposes of this Convention, the term "Permanent establishment" means a fixed place of business through which the business of the enterprise is wholly or partly carried on. 2.     The term "permanent establishment" includes especially: a.     a place of management; b.    a branch; c.     an office; d.    a factory; e.     a workshop; f.     a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; g.    a warehouse in relation to a person providing storage facilities for others; h.     a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on; i.      a premises used as a sales outlet or for receiving or soliciting orders; j.      an installation or structure used for the exploration of natural resources; k.     a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or supervisory activity (together with other such sites, projects or activities, if any) continues for a period of more than six months, or where such project or supervisory activity, being incidental to the sale of machinery or equipment, continues for a period not exceeding six months and the charges payable for the project or supervisory activity exceed 10 per cent. of the sale price of the machinery or equipment. 3.     Notwithstanding the preceding provisions of this article, the term "permanent establishment" shall be deemed not to include; a.     the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; b.    the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; c.     the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d.    the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting the information for the enterprise; e.     the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research, or for similar activities which have a preparatory or auxiliary character for the enterprise; f.     the selling of goods or merchandise belonging to the enterprise displayed in an occasional temporary fair or exhibition in the process of closing down of such fair or exhibition; g.    project or supervisory activity, being incidental to sale of machinery or equipment, carried on by an enterprise other than the seller of machinery or equipment and not continuing for a period exceeding six months. However, the provisions of sub-paragraphs (a) to (g) shall not be applicable where the enterprise maintains any other fixed place of business in the other Contracting State for any purposes other than the purposes specified in the said sub-paragraphs. 4.     Notwithstanding the provisions of paragraphs 1 and 2 where a person-other than an agent of an independent status to whom paragraph 5 applies-is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State, if: a.     he has and habitually exercises in that State an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; b.    he has no such authority, but habituallty maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or c.     he habitually secures orders in the first-mentioned state, wholly or almost wholly for the enterprise itself or for the enterprise and other enterprises controlling, controlled by, or subject to the same common control as, that enterprise. 5.     An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carried on business in that other State through a broker, general commission agent or any other agent of an independent status provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise itself or on behalf of that enterprise and other enterprises controlling, controlled by, or subject to the same common control as, that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 6.     The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting state, or which carried on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6 INCOME FROM IMMOVABLE PROPERTY 1.     Income from immovable property may be taxed only in the Contracting State in which such property is situated. 2.     The term "immovable property" shall be defined in accordance with the law and usage of the Contracting State in which the property is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, oil wells, quarries and other places of extraction of natural resources. Ships and aircraft shall not be regarded as immovable property. 3.     The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4.     4.The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. Article 7 BUSINESS PROFITS 1.     The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to (a) that permanent establishment; (b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or (c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment. 2.     Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. In any case where the correct amount of profits attributable to a permanent establishment is incapable of determination or the determination thereof presents exceptional difficulties, the profits attributable to the permanent establishment may be estimated on a reasonable basis. 3.     In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred whether in the State in which the permanent establishment is situated or elsewhere, in accordance with the provisions of the taxation laws of that State. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges, for specific services performed or for management, or except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4.     No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 5.     For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 6.     Where profits include items of income which are dealt with separately in other articles of this Convention, then the provisions of those articles shall not be affected by the provisions of this article. Article 8 AIR TRANSPORT 1.     Profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State. 2.     The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 3.     For the purposes of this article, interest on funds connected with the operation of aircraft in international traffic shall be regarded as profits derived from the operation of such aircraft, and the provisions of article 12 shall not apply in relation to such interest. 4.     The term "operation of aircraft" shall mean business of transportation by air of passengers, mail, livestock or goods carried on by the owners or lessees or charterers of aircraft, including the scale of tickets for such transportation on behalf of other enterprises, the incidental lease of aircraft and any other activity directly connected with such transportation. Article 9 SHIPPING 1.     Profits derived by an enterprise of a Contracting State from the operation of ships in international traffic shall be taxable only in that State. 2.     Notwithstanding the provisions of paragraph 1, such profits may also be taxed in the other Contracting State if the shipping activities connected with the operation of ships in international traffic are carried on in that other State, but the tax so charged shall not exceed 2.50 per cent. of the gross amount payable in respect of operation of ships in that other State. 3.     The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency engaged in the operation of ships. 4.     For the purposes of this article, the gross amount payable in respect of operation of ships in a Contracting State shall mean the aggregate of the following amounts, namely:- a.     the gross amount payable on account of carriage of passengers, livestock, mail or goods shipped at a port or ports in that Contracting State; b.    interest arising in that Contracting State on funds connected with the operation of ships in international traffic; and c.     the gross amount payable in that State on account of the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) in connection with the transport of goods or merchandise in international traffic. The provisions of article 12 shall not apply in relation to interest referred to in (b) above. 5.     In determining the income of an enterprise of a Contracting State for the purposes of taxation in the other Contracting State, no deduction shall be allowed in respect of any loss or depreciation allowance admissible to that enterprise for any earlier "previous year" or "calendar year", as the case may be. Article 10 ASSOCIATED ENTERPRISES Where a.     an enterprise of a Contracting State participates directly or indirectly in the management control or capital of an enterprise of the other Contracting State, or b.    the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then only the profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. Article 11 DIVIDENDS 1.     Dividends paid by a company which is resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2.     However, such dividends may also be taxed in the Contracting state of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends, the tax so charged shall not exceed: a.     15 per cent. of the gross amount of the dividends if the beneficial owner is a company which owns at least 25 per cent. of the shares of the company paying the dividends; b.    20 per cent. of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3.     The term "dividends" as used in this article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. In this context, the profits distributed by Romanian Joint Companies to the capital subscribers are assimilated to dividends. 4.     The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such cases, the provisions of article 7 or article 16 as the case may be, shall apply. 5.     Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company except in so far as such dividends are paid to a resident of that other State or so far as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other state. Article 12 INTEREST 1.     Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other state. 2.     However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 15 per cent. of the gross amount of the interest. 3.     Notwithstanding the provisions of paragraph 2,- a.     interest arising in a Contracting State shall be exempt from tax in that state provided it is derived and beneficially owned by:                       i.        the Government, a political sub-division, an administrative territorial unit, or a local authority of the other Contracting State; or                      ii.        the Central Bank of the other Contracting State; b.    interest arising in a Contracting State shall be exempt from tax in that state if it is beneficially owned by a resident of the other Contracting State and is derived in connection with a loan or credit extended or endorsed by:                       i.        in the case of Socialist Republic of Romania, BANCA ROMANA DE COMERT EXTERIOR to the extent such interest is attributable to financing of exports and imports only;                      ii.        in the case of India, the Export-Import Bank of India (Exim Bank), to the extent such interest is attributable to financing of exports and imports only;                     iii.        any institution of a Contracting State in charge of public financing of external trade;                     iv.        any other person provided that the loan or credit is approved by the Government of the first-mentioned Contracting State. 4.     The term "interest" as used in this article means income from debt- claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from Government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this article. 5.     The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such cases, the provisions of article 7 or article 16, as the case may be, shall apply. 6.     Interest shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political sub-division, an administrative territorial unit, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 7.     Where by reason a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply to the last-mentioned amount. In such cases, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this convention. Article 13 COMMISSION 1.     Commission arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2.     However, such commission may be taxed in the Contracting State in which it arises and according to the law of that State, but the tax so charged shall not exceed 5 per cent. of the amount of the commission. The competent authorities of the Contracting State shall, by mutual agreement, settle the mode of application of this limitation. 3.     The term "commission" as used in this article means a payment made to a broker, a general commission agent or to any other person assimilated to such a broker or agent by the taxation law of the Contracting state in which such payment arises. 4.     The provisions of paragraphs 1 and 2 shall not apply if the recipient of the commission, being a resident of a Contracting State, has in the other Contracting State in which the commission arises a permanent establishment with which the activity giving rise to the commission is effectively connected. In such a case, the provisions of article 7 shall apply. 5.     Commission shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, an administrative territorial unit, a local authority or a resident of that State. Where, however, the person paying the commission, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the activities for which the payment is made was incurred, and such commission is borne by such permanent establishment, then such commission shall be deemed to arise in the Contracting State in which the permanent establishment is situated. 6.     Where by reason of a special relationship between the payer and the recipient or between both of them and some other person, the amount of the commission, having regard to the transaction for which it is paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this article shall apply only to the last mentioned amount. In such cases, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 14 ROYALTIES AND FEES FOR TECHNICAL SERVICES 1.     Royalties and fees for technical services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other state. 2.     However, such royalties and fees for technical services may also be taxed in the Contracting State in which they arise and according to the laws of that State but if the recipient is the beneficial owner of the royalties, or fees for technical services, the tax so charged shall not exceed 22.5 per cent. of the gross amount of the royalties or fees for technical services. 3.     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 or films or tapes used for radio or television broadcasting any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. 4.     The term "fees for technical services" as used in this article means payments of any amount to any person other than payments to an employee of a person making payments, in consideration for the services of a managerial, technical or consultancy nature, including the provision of services of technical or other personnel. 5.     The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or fees for technical services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or fees for technical services arise, through a permanent establishment situated therein, and performs in that other State independent personal services from a fixed base situated therein, and the right, property or contract in respect of which the royalties or fees for technical services are paid is effectively connected with such permanent establishment or fixed base. In such cases, the provisions of article 7 or article 16, as the case may be, shall apply. 6.     Royalties and fees for technical services shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, an administrative territorial unit, a local authority or a resident of that state. Where, however, the person paying the royalties or fees for technical services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties or fees for technical services was incurred, and such royalties or fees for technical services are borne by such permanent establishment or fixed base, then such royalties or fees for technical services shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7.     Where, by reason of special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of royalties or fees for technical services paid exceeds the amount which would have been paid in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned amount. In such cases, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Article 15 CAPITAL GAINS 1.     Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situated in the other Contracting State may be taxed in that other State. 2.     Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting state or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3.     Gains arising from a capital asset being ships or aircraft operating in international traffic or movable property pertaining to the operation of such ships or aircraft by an enterprise of a Contracting state shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 4.     Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that State. 5.     Gains from the alienation of any property other than that referred to in paragraphs 1,2,3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident. Article 16 INDEPENDENT PERSONAL SERVICES 1.     Income derived by an individual who is a resident of a Contracting State from the performance of professional services or other independent activities of a similar character shall be taxable only in that State except in the following circumstances when such income may also be taxed in the other Contracting State: a.     if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other State; or b.    if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the relevant "previous year" or "calendar year", as the case may be, in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other state. 2.     The term "professional services" includes independent, scientific, literary, artistic, educational or teaching activities, as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants. Article 17 DEPENDENT PERSONAL SERVICES 1.     Subject to the provisions of articles 18, 19, 20, 21, 22 and 23, salaries, wages and other similar remuneration derived by a resident of Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2.     Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a.     the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the relevant "previous year" or "calendar year", as the case may be; and b.    the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and c.     the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3.     Notwithstanding the preceding provisions of this article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operating in international traffic by an enterprise of a Contracting State may be taxed in that State. Article 18 DIRECTORS' FEES AND REMUNERATION OF TOP LEVEL MANAGERIAL OFFICIALS 1.     Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the Board of Directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2.     Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State. Article 19 ARTISTES AND ATHLETES 1.     Notwithstanding the provisions of articles 16 and 17, income derived by a resident of Contracting State as an entertainer such as theatre, motion picture, radio or television artiste or a musician or as an athlete, from his personal activities as such exercised in the other Contracting State may be taxed in that other State. 2.     Where income in respect of personal activities exercised by an entertainer or athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of articles 7, 16 and 17, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3.     Notwithstanding the provisions of paragraph 1, income derived by an entertainer or an athlete who is a resident of a Contracting State from his personal activities as such exercised in the other Contracting State, shall be taxable only in the first-mentioned Contracting State, if the activities in the other Contracting State are supported wholly or substantially from the public funds of the first-mentioned Contracting State, including any of its political sub- divisions, administrative territorial units or local authorities. 4.     Notwithstanding the provisions of paragraph 2 and articles 7, 16 and 17, where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such in a Contracting State accrues not to the entertainer or athlete himself but to another person, that income shall be taxable only in the other Contracting State, if that other person is supported wholly or substantially from the public funds of that other State, including any of its political sub-divisions, administrative territorial units or local authorities. Article 20 REMUNERATION AND PENSIONS IN RESPECT OF GOVERNMENT SERVICE 1.       a.     Remuneration, other than a pension, paid by a Contracting State, a political sub-division, an administrative territorial unit or a local authority thereof to an individual in respect of services rendered to that State, sub-division, unit or authority shall be taxable only in that State. b.    However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the in individual is a resident of that State who:                       i.        is a national of that State; or                      ii.        did not become a resident of that State solely for the purpose of rendering the services. 2.     a.     Any pension paid by, or out of funds created by a Contracting State, a political sub-division, an administrative territorial unit or a local authority thereof to an individual in respect of services rendered to that State, sub-division, unit or authority shall be taxable only in that State. b.    However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of that other State. 3.     The provisions of articles 17, 18 and 19 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State, a political sub-division, an administrative territorial unit or a local authority thereof. Article 21 NON-GOVERNMENT PENSIONS AND ANNUITIES 1.     Any pension, other than a pension referred to in article 20 or any annuity derived by a resident of Contracting State from sources within the other Contracting State may be taxed only in the first-mentioned Contracting State. 2.     The term "pension" means a periodic payment made in consideration of past services or by way of compensation for injuries received in the course of performance of services. 3.     The term "annuity" means a stated sum payable periodically as stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Article 22 STUDENTS, APPRENTICES AND PERSONS SENT FOR SPECIALISATION 1.     An individual who is or was resident of one of the other Contracting State and who is temporarily present in the other Contracting State solely: a.     as a student at a recognised university, college or school in that other State; or b.    as a business apprentice; or c.     as the recipient of a grant, allowance or award for the primary purpose of study from a religious, charitable, scientific, or educational organisation; shall be exempt from tax in that other State for a period of six years from his arrival in that other Contracting State in respect of -                               i.        the remittance from abroad for the purposes of his maintenance, education, study or training;                              ii.        the grant, allowance or award; and                             iii.        any remuneration from abroad. 2.     The same exemption shall apply to income derived by the above- mentioned individual from an employment which he exercises in the other Contracting State in order to supplement his means for maintenance, education, training and other expenses for specialisation, for a period limited to two years from his arrival in that other State. 3.     A resident of one of the Contracting States present in the other Contracting State under arrangements with the Government of that other State or any agency or instrumentality thereof solely for the purpose of training, study or orientation shall be exempt from tax for a period not exceeding two years from his arrival in that other Contracting State in respect of remuneration received by him on account of such training or study. 4.     For the purposes of paragraph 1, the term "recognised university, college or school" means a university, college or school which has been recognised in this regard by the competent authority of the concerned Contracting State. Article 23 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1.     A professor or teacher who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State. 2.     This article shall not apply to income from research if such research is undertaken primarily for the private benefit of specific person or persons. 3.     For the purposes of this article and article 22, an individual shall be deemed to be a resident of a Contracting State, if he is resident in that Contracting State in the "previous year" or the "calendar year", as the case may be, in which he visits the other Contracting State or in the immediately preceding "previous year" or the "calendar year" 4.     For the purposes of paragraph 1, "approved institution" means an institution which has been approved in this regard by the competent authority of the concerned Contracting State. Article 24 OTHER INCOME 1.     Items of income of a resident of a Contracting State, wherever arising, which are not expressly dealt with in the foregoing articles of this Convention, shall be taxable only in that Contracting State. 2.     The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 and article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such cases, the provisions of article 7 or article 16, as the case may be, shall apply. 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 State. Article 25 AVOIDANCE OF DOUBLE TAXATION 1.     The laws in force in either of the Contracting States shall continue to govern the taxation of income in the respective Contracting States except where provisions to the contrary are made in the Convention. 2.     The amount of Romanian tax payable, under the laws of Romania

NAYA SARAL Form No. 2E  ITS - 2E ( IN COM E - TA X   RE T URN  F ORM   F OR  RE S I DE NT   IN DIV I DUA L /H IND U  UNDI V I DE D  FA M I LY   NO T  HA V IN G  IN CO ME   F RO M  B US I NE S S   OR  P RO FE S S I O N O R  CA P I TA L  GA I NS   OR  A G RI CULT URA L  I NCO M E ) [S ee  s ec on d pr ov i s o t o r ul e 12 ( 1) ( b) ( iii ) ] 1. NAME 2 . ADDRESS (in case of change)  PIN TELEPHONE 3 . Permanent Account Number :  7. SEX M/F : 4 . Date of Birth :  8. Assessment Year : 5 . Status : Individual/Hindu undivided family : 9. Return : Original or Revised : 6 . Ward/Circle/Special Range :  10. Particulars of Bank Account (Mandatory in Refund Cases)    Name of the Bank MICR Code  (9 digit) Address of Bank Branch  Type of Account (Savings/Current) Account Number ECS (Y/N)  COMPUTATION OF INCOME                                                                                                                                                                                                  AMOUNT AMOUNT 1 . Income chargeable under the head “Salaries” [Attach Form 16]  701 2 . Annual value / Higher of Annual rent received or receivable / Reduced  307 annual rent received or receivable because of vacancy : 3. Taxes actually paid to local authority  312 4. Annual value of property (2-3) :  313 5. Less : Deductions claimed u/s 24 : (a) Thirty percent of annual value : 321 (b) Interest payable on borrowed capital 322 6. Total of 5 above :  325 7. Income chargeable under the head “Income from house Property” (4-6)  702 8. Gross income from other sources :   Gross Amount   Amount Exempted (a) Dividends from companies 454 460 (b) Dividends from units 455 463 (c) Interest  456 461 (d) Rental Income from machinery, plant etc. 457 462 (e) Others :  458 464 Total : 459 465 9. Total of 8 above (Gross amount minus Amount exempt)  470 10. Deduction u/s 57: ( a)  Dep r ec iat io n (b) (c) 11. Total of 10 above  471 12. Income chargeable under the head “Income from Other Sources” (9-11):  706 13. Gross Total Income (1+7+12)  746 14. Deductions u/s Ch VIA AMOUNT AMOUNT (a) 80CCC 235 (d) 80G 242 (g) 80RRB 282 (b) 80D 236 (e) 80L 260 (h) Sec. (c) 80E 239 (f) 80QQB 275 15. Total of 14 above :  747 16. Total Income (13-15)  760 17. Tax on total income :  810 18. Less Rebate : AMOUNT AMOUNT (a) Sec. 88 812 (c) Sec. 88C 814 (b) Sec. 88B 813 19. Total of 18 above  820 20. Balance Tax payable (17-19)  827 21. Add Surcharge  828 22. Tax payable (20+21)  832 23. Relief u/s 89.  837 24. Balance Tax Payable (22-23)  841 25. Tax deducted at source (a) Salaries 868 (b) Others : 872 26. Total of 25 above :  873 27. Advance Tax paid Attach copy of challans) Date Amount  Date Amount (a) Upto 15/9 858  (c) 16/12 to 15/03 860 (b) 16/9 to 15/12 859  (d) 16/03 to 31/03 861 28. Total of 27 above  862 29. Tax paid during the previous year (26+28)  892 30. Interest payable : Amount  Amount (a) Section 234A : 842  (c) Section 234C : 844 (b) Section 234B : 843  (d) Total Interest (a+b+c)  846 31. Less : Total Self assessment tax paid (a+b) :  888 (a)   Self Assessment tax paid upto 31st May, 2004 (Attach Challan) (b)  Self Assessment tax paid after 31st May, 2004 Name of the BSR Code of Bank Date of deposit Serial No. Amount Bank Branch Branch (7 Digit) (DDMMYY) of challan (Rs.) 32. Tax payable / refundable (24-29+30-31)  891 Verification I...............................................................................(name in full and in block letters), son/daughter of.....................................................................................solemnly declare that to the best of my knowledge and belief, the information given in this return and the annexures and statements accompanying it are correct, complete and truly stated and in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to income-tax for the previous year relevant to the assessment year __________________  Signature Receipt No. ...................................Date........................ Seal Date : Place : Signature of the receiving official INSTRUCTIONS FOR FILLING UP NAYA SARAL (These instructions are non-statutory) 1. NAYA SARAL Form may be filled up by a resident individual / Hindu Undivided Family, having income only from salary, house property and other sources. The form should be filled up in duplicate. One copy will be returned to the assessee after being duly acknowledged. The acknowledgement itself is deemed to be the intimation. No intimation is separately given unless there is a demand or a refund. 2. This return is to be filed by 31st  July of the assessment year. 3. All items should be filled in capital letters. 4. Status (Item no. 5) - Please strike out whichever is not applicable. 5. Item No. 10: Here, mention the particulars of Bank Account specifying the name of the bank, the 9-digit MICR code, address of the bank branch, the type of account, along with your account number. In case you want the refund, if any, to be credited directly into your bank account, fill in ‘Y’ in the box ‘ECS (Y/N)’, or else fill in ‘N’. 6. Income from Salary (item no. 1) - State the net taxable salary as per the Form no. 16 (salary certificate) provided by the employer and enclose the Form No. 16. 7. Income from House Property (Item no. 2) - In item no. 2, please indicate the annual letting value or the rent received / receivable whichever is higher. While calculating the rent received / receivable deduction as per section 23 in respect of vacancy etc. may also be taken into account. In Item No. 3 state the taxes actually paid to local authority (not on accrual basis). 8. Income from other sources (item no. 8) - Gross income from other sources such as interest, income from units etc. should be shown against this item. Details of such amounts of income from other sources, as exempt, if any, should be given alongside in the columns. Deductions claimed u/s 57 in respect of income chargeable under the head “income from other sources” should be mentioned in item no. 10. Thereafter, net “income from other sources” should be mentioned in item no. 12. 9. Deductions under chapter VI-A (item no. 14) - Chapter VI-A provides for various deductions, e.g. for donations (80G), medical insurance premia (80D), contribution to certain pension funds (80CCC), repayment of loan taken for higher studies (80E), interest on certain securities, dividends (80L). Deductions under section 80QQB and 80RRB are available from assessment year 2004-05. Total amount of deductions claimed should be shown section- wise. 10. Tax on total income (item no. 17) -  Please calculate the tax on total income at the applicable rates for the relevant assessment year and mention in item no. 17. 11. Rebate (item no. 18) - Please indicate the tax rebate available as per section 88 of the Income Tax Act. For individuals who are aged 65 years or more, tax rebate is available under section 88B. For women who are aged less than 65 years, tax rebate is available under section 88C. 12. Relief (item no. 23) - Relief is available under section 89 in cases where salary is paid in arrears or in advance. 13. Proof of taxes paid (item no. 25, 27) - Against item no. 25 fill in the amount of tax deducted at source, both in respect of income from salaries and otherwise. Also attach proof of tax deducted at source. In respect of item no. 27 fill in the amounts of advance tax paid in each instalment. Also attach copy of challans for the advance tax paid. 14. Interest payable (item no. 30) - Interest is charged under section 234A for late filing of return, under section 234B for shortfall in payment of advance tax and under section 234C for deferment of instalments of advance tax. Please indicate such interest separately. Please note that interest chargeable under sectin 234A, 234B and 234C is at the rate of one percent with effect from 08.9.2003 onwards. 15. Item no. 31:- For self assessment tax paid on or before 31.5.2004, (a) should be filled up, and a copy of the challan should be attached with the return. For self assessment tax paid after 31.5.2004, table at (b) should be filled up. Copy of acknowledgement counterfoil (in respect of self assessment tax paid after 31.5.04) is not required to be attached, however, from the counterfoil, the name of the bank branch, BSR Code of the Bank Branch (7 digit), date of deposit, challan serial no., and amount of tax paid should be filed up. 16. Item no. 32 - Please fill in the amount of tax payable / refundable. Download Word Document In English. (Rs.30/-)

FORM NO. 56 [See rule 2C] Application for grant of exemption or continuance thereof under section 10(23C)(iv) and (v) for the year.................... 1. Name and address of registered office of the trust/institution 2. Legal status, whether trust or registered society/others. Please enclose a copy of certificate of registration 3. Objects of the trust 4. Names and addresses of the trustees/office bearers 5. Geographic area over which the activities of the trust are performed. Enclose details of work done in different places with addresses of branch offices and names and addresses of office bearers in these places. 6. Enclose copies of memorandum of association, articles of association, trust deed, rules/regulations of the trust or insti- tution and those of other institutions like schools, hospitals, etc., managed by the trust/institution 7. Enclose copies of audited accounts and balance sheet for the last three years along with a note on the examination of accounts and on the activities as reflected in the accounts and in the annual reports with special reference to the appropri- ation of income towards objects of the trust 8. Has the trust received any donations from a foreign country to which the provisions of Foreign Contribution (Regulations) Act, 1976, applies? Give details 9. Give assessment particulars :- (i) Ward/Circle of jurisdiction and the last income returned and assessed with permanent account number /GIR number (ii) Is the income exempt under section 11? (iii)Is any recovery of tax, etc., outstanding against the trust? (iv)  Whether any penalties have been initiated/levied? 10. Total income of the trust including (voluntary contributions) for the previous year relevant to the assessment year for or from which the exemption is sought 1 1. Amount of income referred to above that has been or deemed to have been utilised wholly and exclusively for the objects of the trust income deemed to have been utilised shall have the meaning assigned to it in sub-sections (1) and (1A) of section 11 12. Amount accumulated for the purposes mentioned in column (3) above. 13. (i) Details of modes in  which the funds  of the trust are invested or deposited showing the nature, value and income from the investment (it) Details of funds not invested in the modes specified in section 11(5): Sl. Name and address In the case of a Nominal value of Income from the No. of the concern company, number the investment investment and class of shares held (1) (2)  (3) (4) (5) 14, (i) Is the trust carrying on any business (give details)? (ii) Is the business incidental to the attainment of its objects 15. Details of nature, quantity and value of contributions (other than cash) and the manner in which such  contributions have been utilised 16.  Details of shares, security or other property purchased by or on behalf of the trust from any interested person as specified in sub-section (2) of section 13 17. Whether any part of the income or any property of the association was used or applied, in a manner· which results directly or indirectly in conferring any benefit, amenity or perquisite (whether converted into money or not), on any interested person as specified in sub-section (3) of section 13?  If so, details thereof. 18. Amount deemed to be income of the trust if sub-section (3) of section 11, is made applicable. 19. The income that would have been assessable if the trust had  not enjoyed the benefit of section 10(23C)(iv)or (v) Certified that the above information is true to the best of my knowledge and belief. Place...........................  ........................................ Date............................  Signature ........................................ Designation ........................................ Full Address Notes: 1. In this form, the term “trust” also includes a fund or institution or any other legal obligation. 2. The application form should be sent to the Director General (Income-tax, Exemptions) through the Commis- sioner of Income-tax having jurisdiction over the trust or institution. Four copies of the application form along with the enclosures should be sent. 3. Copies of the following documents should be annexed:- (i) Deed of trust/memorandum and Articles of Association. (ii) A list of trustees enclosing settlor/members of the Governing Council. (iii)   A photocopy of the latest certificate under section 80G issued by the Commissioner of Income-tax. (iv) True copies of the assessment orders passed for the last three years. (v) Photocopy of communication from the Commissioner of Income-tax with reference to the application of the trust/institution for a registration under section 12A. 4. The applicant shall furnish any other documents or information as required by the Director-General (Income-tax, Exemptions) or any authority authorised by the Director-General (Income-tax, Exemptions). Download Word Document In English. (Rs.30/-)

FORM NO. 10C [See rule 18 B] Audit Report under section 80HH of the Income-tax Act, 1961 I/We have examined the balance sheet of the industrial undertaking/business of hotel styled**......................and belonging to M/s……….....................................as at.............................. and the profit and loss account of the said *industrial undertaking/business of hotel for the year ended on that date which are in agreement with the books of account maintained at the head office at………....................and branches at……….......................... I/We have obtained all the information and explanations which to the best of my/our knowledge and belief were necessary for the purposes of the audit. In *my/our opinion proper books of account have been kept by the head office and the branches of the *industrial undertaking/business of hotel aforesaid visited by me/us so far as appears from my/our examination of books, and proper returns adequate for the purposes of audit have been received from branches not visited by *me/us, subject to the comments given below:— In my/our opinion and to the best of my/our information and according to explanations given to *me/us, the said accounts give a true and fair view— (i) in the case of the balance sheet of the state of affairs of the above named *industrial undertaking/ business of hotel as at..............; and (ii) in the case of the profit and loss account, of the profit or loss of the *industrial undertaking/business of hotel for the accounting year ending on.........…….. Place..........…………..  ………………………… Date………………….  Signed Accountant$ Notes : 1. *Delete whichever is not applicable. 2. **Here give name and address of the industrial undertaking/business of hotel. 3. $This report is to be given by- (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949);or (ii) any person who, in relation to any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956). Entitled to be appointed to act as an auditor of compa-nies registered in that State. 4. Where any of the matters stated in this report is answered in the negative or with a qualification, the report shall state the reasons therefor. Download Word Document In English. (Rs.15/-)

FORM NO.34A (See rule 44 A) APPLICATION FOR A CERTIFICATE UNDER  SECTION 230 A (1) OF THE INCOME TAX ACT, 1961. To, The Assessing Officer, Sir, I request that a Certificate under sub-section (1) of Section 230A of the Income-tax Act, 1961 be granted to me. I give below the necessary particulars : Full name and address of  applicant (in block letters) Status (whether individual, H.U.F.etc.) Name of father (or husband) (To be filled in if the applicant is an individual) (i) In case any assessment has been made on the applicant under the Indian Income-tax Act, 1992/Income-tax Act, 1961/Wealth-tax Act, 1957/Expenditure-tax Act, 1957/Gift-tax Act, 1958, name of Income Tax Circle/Ward/District in which such assessment in respect of the latest year was made.      (ii) If no assessment has been made as stated above, whether a return has been submitted under ant of the said Acts for any year, and if so, the amount of income/wealth/expenditure/Gift  returned for each such year and the Circle/Ward/District where such return has been filed. (i) Names and addresses of all firms or associations of persons or bodies of individuals in which applicant is a partner or member and the Income tax Circle/ Ward/ District in which each such firm or Association of Persons or body of individuals is assessed to tax.     (ii) Names and addresses of all private limited companies in which applicant is or has been a director at any time after 1st April 1962 and the Circle/ Ward/ District in which each such company is assessed to tax. 6.  Particulars of existing tax liabilities  as on the date of the application under : C.A.P / Asst.Year Amount Rs. the Excess Profit tax Act, 1940 the Business Profits tax Act, 1947 the Indian Income tax Act, 1922 the Income tax Act, 1961 the Wealth tax Act, 1957 the Expenditure tax Act, 1957 (vii) the Gift tax Act, 1958 (If there is no existing liability against the applicant on the date of the application under any one of the aforesaid  Acts, this should be indicated by writing ‘NIL’ against the name of the relevant Act.) 7. (i) Nature of the documents, i.e. whether a deed of sale, gift, settlement, lease, etc. proposed to be registered    (ii) Nature of applicant’s right, title or interest to or in the property purported to be transferred, assigned, limited or extinguished. 8. (i) In case the transferer is not the beneficial owner of or has no beneficial right or interest in the property proposed to be transferred, the name(s) and address(es) of the beneficial owner/ owners.   (ii) In case the property is held by the applicant as a trustee agent, guardian or in any other capacity on behalf of any person or persons, the name(s) and address(es) of such other person/ persons. In a case where the applicant is a trustee, the particulars of all existing tax liabilities, if any, of the beneficiary(ies) of the trust as on the date of application, under :- ( To be filled in only if the beneficiary(ies) is/are chargeable to tax ) C.A.P/Asst.Year Amount Rs. the Excess Profits tax Act, 1940 the Business Profits tax Act, 1947  the Indian Income tax Act, 1992 the Income tax Act, 1961 the Wealth tax Act, 1957 the Expenditure Act, 1957 the Gift tax Act, 1958 (Particulars should be given in a separate sheet ifm there are more than one such beneficiary) 10. Date on which the right, title or interest to or in the property concerned was acquired. Cost of acquisition of the property . If the property was constructed by the applicant, cost of acquisition of the land and the cost of construction Particulars of the source or sources from which the cost of acquisition or construction was met. If the property or part thereof was acquired under any of the following modes of acquisition, the particular mode of acquisition  applicable to the applicant should be indicated :       on any distribution of assets on the total of partial partition of a Hindu undivided family. Under a gift or will by succession, inheritance or devolution or, (a) on any distribution of assets on the dissolution of a firm, body of individuals or other association of persons, or,              (b) under a transfer to a revocable or an irrevocable                    trust, or              (c )   any other mode not covered by the above.       Name and address of the transferee, assignee, etc (i) Full value of the consideration for which the property or the right, title or interest to or in the property is purported to be transferred.      (ii)  If the transfer is to be without consideration, the value            for purposes of stamp duty. Particulars of the property, i.e. its nature, extent, location, area, etc. Designation and address of the registering officer to whom the document has been/will be presented for registration. In case the applicant has transferred any other property in the financial year, the following particulars of each such property and details of the transfer deed registered should be furnished particulars of property, i.e. it’s nature, extent, location and       area name and address of transferee or assignee consideration stated in the instrument of transfer date when the transfer deed was registered and        designation and address of the registering  officer I declare that to the best of my knowledge and belief the information furnished above is correct complete and is truly stated. Place : Yours faithfully, Date : Signature NOTES : 1. This application should be signed:  in the case of an individual, by the individual  himself, where the individual is absent from India, by the individual concerned or by the some person duly authorised by him in his behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf. in the case of a Hindu undivided family, by the Karta, and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family. in the case of a company or local authority, by the principal officer thereof in the case of a firm, by any partner thereof, not being a minor in the case of any other association or body of individuals, by any member of the association or body or the principal officer thereof, and in the case of any other person by that person or by some person competent  to act on his behalf; This application should be submitted  in duplicate and should be accompanied by a copy of the document which is to be registered. To, The Registrar/Sub-Registrar, The above mentioned applicant has been assessed/is assessable by me upto___________________ He/she/it has                                          *no liabilities outstanding/made satisfactory provision for  payment of taxes due under the Income-tax Act, 1961, Indian Income - tax Act, 1922;  Excess Profits-tax Act, 1940; Business Profits-tax Act 1947; Wealth-tax Act, 1957; Expenditure-tax Act , 1957, and Gift-tax Act, 1958. *The registration of the document mentioned against Item No. 7(i) of the application will not prejudicially affect the recovery of any of the taxes due under the Income-tax Act, 1961,Indian income -tax Act, 1922; Excess Profits-tax Act, 1940; Business Profits-tax Act, 1947; Wealth-tax Act, 19578; Expenditure-tax Act, 1957, and Gift-tax Act, 1958 Signature Designation : Assessing Officer Ward/District/Circle…………………… *Delete the inappropriate words or paragraphs Download Word Document In English. (Rs.40/-)

FORM NO. 15D [See rule 29B] Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax To The Assessing Officer, ………………………….. ………………………….. Sir, I, …………………………………, being the principal officer of....................................…….., we....................................………………………………………………………………………................... [name of the person, firm or company untitled to receive sums other than interest and dividends] do hereby declare: (a) that I/……………………………………………………………………………………. [name of the firm, company, etc.] am/is a non-resident assessee (not being a banking company) carrying on business/ profession in India through a branch(es) by name(s) ..............................………………… having office(s) at......................................; (b) that my head office/the head office of....................................………………………….. [name of the firm, company, etc.] is situated at ...................................................................................................................... [name of the place and country] (c) that I/................................................................................................................................. [name of the firm, company, etc.] am/is entitled to receive income (other than dividends and interest) chargeable under the provisions of the Income-tax Act, 1961, during the financial year …...... - ….......; (d) that I/................................................................................................................................. [name of the firm, company, etc.) fulfil(s) all the conditions laid down in rule 29B of the Income-tax Rules, 1962. I, therefore, request that a certificate may be issued authorising me/............................................................ ....................................................................................................................................................................... [name of the firm, company, etc.] to receive income other than interest or dividends without deduction of tax under sub-section (1) of section 195 of the Income-tax Act, 1961, during the financial year ....... - ........ I hereby declare that what is stated in this application is correct. Date .......................  ……………………….. Signature ……………………….. ……………………….. Address Download Word Document In English. (Rs.15/-)

FORM NO. 28 [See rule 38] Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under sub-section (3) or sub-section (4) of section 210 To ....................................................................... ....................................................................... This is to give you notice under section 210 of the Income-tax Act, 1961, that the sum of Rs. ................ as specified in the enclosed order has been determined to be payable by you during the financial year ....... - ....... 2. The amount is payable in two instalments as mentioned in the Table. TABLE Due date of instalment  Amount payable On or before the 15th December Not less than fifty per cent* of such advance tax. On or before the 15th March The whole amount of such advance tax as reduced by the amount, or amounts, if any, paid in the earlier instalment or instalments.  Manager, authorised bank Manager, State Bank of India The amount is payable to     at ............................................................................ Reserve Bank of India When, if the amount is paid, you will be granted a receipt...............................…… challan(s) is/are en- closed for the purpose, in which you should enter the amount of each instalment at the time of payment. 3. If at any time before the 1st instalment as aforesaid is due, you estimate that your income subject to advance tax for the previous year relevant to the assessment year commencing on the 1st day of April, …...., is less than the income on which you have been asked to pay advance tax as above and accordingly you wish to pay an amount less than the amount which you have been so required to pay you may send to the Assessing Officer in Form 28A reasons for the lower estimate made by you and enclose an estimate of the advance tax so payable on such income calculated in the manner laid down in section 209 and in that event you should pay such amount (less any instalment already paid in accordance with paragraph 2 of this notice) as accords with your estimate in such proportions on such dates specified therein. For this purpose you should enter in the appropriate challans the amount payable according to your estimate. You may revise the amount payable at any time before the last instalment is due and may adjust any excess or deficiency in respect of the instalment already paid in the subsequent instalment. 4. If in your estimation, the advance tax payable on your current income exceeds the amount of advance tax specified in an order of the Assessing Officer under sub-section (3) or sub-section (4) of section 2l0 or as intimated by you under sub-section (5) of that section, you will pay on or before the due date of last instalment specified in section 211,an appropriate part or, as the case may be, the whole of such higher amount of advance tax according to your estimate. 5. If you are liable to pay advance tax under section 208 and have failed to pay such tax or the advance tax paid by you under the provisions of section 210 is less than 90% of the assessed tax, you will be liable to pay interest according to the provisions of section 234B. If you have failed to pay the instalments of advance tax by the specified dates, interest will be charged as per section 234C of the Income –tax Act, 1961. Place…………..  ………………….. Date…………..  Assessing Officer ………………….. Address *Sixty per cent with effect from 1-4-1992 vide Finance Act, 1992. ENCLOSURE TO FORM NO. 28 Order under section 210 of the Income-tar Act, 1961 Name of the assessee……………………............................. District or area.................................... Status* ............... ……................................. Permanent Account Number................................…… Address………………………………………………………………………................................... 1. Total income on the basis of which regular assessment has been made/ return of income has been filed by you, for a subsequent year, being that for the year ....... - ........ Rs. ....................... 2. Income subject to advance tax. Rs. ....................... 3. Net agricultural income, if any, to be taken into account for purposes of computing advance tax. Rs. ....................... 4. Gross income-tax chargeable on ‘income subject to advance tax.’ Rs. ....................... 5. Sums included in ‘income subject to advance tax’  in respect of which income-tax is not payable or on which a rebate of income-tax is admissible— (i) Share of income from an association of persons or body of indi- viduals or an unregistered firm on the profits of which tax has already been paid Rs. ....................... Rs. ....................... (it) Interest on income-tax free securities Rs. ....................... (iii) Other items. 6. Total amount on which tax is not payable and the proportionate tax on Rs. ....................... such an amount 7. Deduct: Tax which is deductible under sections 192 to 195 on any in- come (as computed before allowing any deductions admissible under the Act) and which has been taken into account in computing the ‘income subject to advance tax’ Rs. ....................... Rs. ....................... 8. Net amount of income-tax Rs. ....................... 9. Less: Amount on account of estimated double income-tax relief, if any Rs. ....................... 10. Balance payable 11. Less: Tax already paid in the financial year under section 210 in compli- Rs. ....................... ance with the previous notice of demand served on.................... …...... NET AMOUNT OF TAX PAYABLE...............…… 12. Total sum payable (in figures as well as words) Rs. .......................  (Rs. ....................) ……………………………………………………………………………………………………………. ...................……. Date..............  …………………… Assessing Officer *Note : In the case of a Hindu undivided family, please slate whether the Hindu undivided family has at least one member whose total income of the relevant previous year exceeds the maximum amount not chargeable to income-tax in his case. Download Word Document In English. (Rs.30/-)