Search Results

Agreement by Manufacturing Company to Appoint Agent This Agreement is made on this ..............day of................. 19...... between : 1.     X. Co. Ltd. Of Bombay, hereinafter called the manufacturer ; and 2.     Mr. C s/o Mr. D r/o XYZ, hereinafter called the agent. 1.     Whereas the manufacturers are manufacturing Electronic Products and are desirous to appoint an agent for the sale of the products. 2.     And whereas the agent has approached and is willing to work as agent of the manufacturer. NOW THIS AGREEMENT WITNESSES AS UNDER : 1.     The manufacturer appoint Mr. C as agent of the products of the manufacturer for the area specified here under ....................... (Specify the area for which agent has been appointed). 2.     The appointment of the agent is made by the Board of Directors with the condition that the appointment is subject to approval by the General Body at its first general meeting after the appointment of the agent and if it does not approve the agreement shall cease to be valid. 3.     This appointment shall be effective for a period of three years from the date of appointment. However, the period can further be extended for the period not exceeding more than three years' on each period of extension. 4.     The manufacturer undertakes that no retailing shall be made below the rates as under (here specify the rates). 5.     The agent undertakes not to sell goods in retail below the rates given in the agreement. 6.     The agent shall be entitled to an agency commission of 5% on the sale price of the goods. 7.     That the agent shall get the consignment on 30 days' credit. The agent shall make the payment of the consignment within 30 days' from the date of receipt of the goods. 8.     That the manufacturer shall not sell the goods in the areas for which the agent has been appointed. All correspondence etc. In this regard, if received by the manufactured shall be forwarded to the agent for doing the needful. 9.     The agent can appoint sub-agents in the areas of agency. 10.  The manufacturer shall execute all orders of the agent according to availability of the stock with them. 11.  That the agent shall not place any order for a quantity below the minimum supply of the goods. In the same way the manufacturer shall not supply below the minimum quantity of goods to the agent. IN WITNESS whereof the parties have executed these presents of the day, month and year first above written. Sealed, signed and delivered by Mr. A pursuant to Board Resolusion dated ......... of X & Co. Ltd __________________________ (Secretary) Sealed, signed and delivered by Mr. C. __________________________ Mr. C ( Agent ) In the presence of 1. ............... 2. ............... Download Word Document In English. (Rs.20/-)

Agreement for Appointment of a Sole Selling Agent for a Specific Territory SOLE SELLING AGENCY AGREEMENT THIS Agreement is made at……………..this……………..day of……………..20…………… between: M/s ……………….., a company incorporated under the Companies Act, 1956 and having its registered office at ........... hereinafter called "the Company" (which expression shall unless it be repugnant to the context or meaning thereof, mean and include its successors and assigns) of the First Part And M/s. ………………., a partnership firm registered under the Indian Partnership Act, 1932 comprised of its three partners viz. (1)………..(2)…………..and (3)…….. and having their office at ....…….......hereinafter called "the Agents"(which expression shall unless it be repugnant to the context or meaning thereof, mean and include the partners for the time being and from time to time constituting the said partnership firm, the survivors or survivor of them, the heirs, executors and administrators of such last survivor) of the Second Part. WHEREAS the company is manufacturing various electronic and home appliance products and the agents, having a proper infrastructure to exhibit the company's products, have approached the company to appoint them as its Agent in the State of Rajasthan for the promotion and sale of the products of the company in the said area. AND WHEREAS the company has accepted the offer of the agents to be its sole selling agents for the State of Rajasthan. NOW THIS DEED WITNESSES AND THE PARTIES HERETO HEREBY AGREE AS UNDER 1.     The company appoints the agents and the agents agree to act as company's sole selling agents for the State of Rajasthan with effect from ………….or a period of five years for the promotion and sale of the company's products in the said area. 2.     The agents shall make sale of the company's products and shall work conscientiously for the promotion and sale of company's products. 3.     The agents shall sell the goods in retail at the retail rates fixed by the company. The agents shall not sell the goods in retail below the retail price fixed by the company. 4.     The agents shall be entitled to a commission of 4% (four per cent) on the net proceeds of the sale of such goods. However, the commission shall be payable upon money actually received and not on outstanding debts. 5.     The company will not effect direct sale of its products within the area of the State of Rajasthan and all inquiries, orders and correspondence received by the company in relation to that area shall be forwarded to the agents to be dealt with. 6.     The company shall supply the goods to the agents at its own cost and charge as early as possible after receipt of the order in writing. 7.     The company shall reimburse to the agents all reasonable expenses for carriage or delivery of said goods, and other reasonable expenses attending the sale thereof. 8.     The agents shall maintain proper accounts of (i) all goods received by them; (ii) the particulars of the sale thereof; (iii) all credits given on account of any goods. The company's executive and authorized officials shall be entitled to inspect such accounts at reasonable times, who may also take copies or extracts from the same or any of them. 9.     The agents will submit true and proper accounts of (i) all goods received by them; (ii) all orders received by them; (iii) the particulars of all sales; (iv) other transactions made and (v) of all money received and spent by them for and on account of the goods of every quarter to the company in the first week of every quarter. The company will have the right to check the accounts with the account books. 10.  The parties shall settle accounts respecting the sale of goods and other matters on the day in every year. 11.  The company will be entitled to issue reasonable directions and instructions to the agents relating to the sale of the company's products or otherwise relating to the agency business during the continuance of the agency and the agents will be bound to obey and observe the said directions and instructions, unless prevented by unavoidable cause. 12.  The agents shall not during the continuance of the agency buy, sell or deal in the products manufactured by the company, for or on account of any other person other than the company without the consent of the company in writing. 13.  The agents shall not pledge the company's goods supplied to them without the consent in writing of the company. 14.  The agents shall deposit with the company a security of Rs………..in cash for the due performance of this Agreement. The agents shall be entitled to simple interest at the rate of 18% per annum on the amount of the security deposited by them with the company, which shall be paid at the time of settlement of accounts every year. Without prejudice to its other rights, the company may at its discretion, adjust dues or losses suffered by it on account of breach or non compliance of the terms of this agreement from the security. 15.  The company may terminate this agreement, if the agents fail to comply with the terms of this agreement or do not make satisfactory sale of the company's products. The company's opinion shall be final in this regard. However, the company shall give one month's notice to the agents to submit its explanation on the grounds on which the company intends to terminate the agreement. 16.  Either party may terminate the agreement by giving three months notice in writing to the other party. The accounts between the parties shall be settled and finally adjusted within the three months from the date of termination of agency. 17.  On the termination of this agreement, the agents will deliver the goods as shall remain unsold, all books of account and documents relating to the said agency to the company. 18.  The agents shall not assign or transfer the agency to any other person in any manner without the consent of the company in writing. 19.  All disputes and differences of any kind whatever arising out of or in connection with this agreement shall be referred to the arbitration and final decision of an arbitrator to be agreed upon and appointed by both the parties or in case of disagreement as to the appointment of a single arbitrator to the appointment of two arbitrators, one to be appointed by each party and if there are two arbitrators, they shall before taking upon themselves the burden of reference appoint a third arbitrator who shall act as Presiding Arbitrator. This submission to the arbitrators shall be deemed to be a submission to arbitration within the meaning of the Arbitration and Conciliation Act, 1996 or any statutory modification thereof. The award of the arbitrator or arbitrators as the case may be, shall be final and binding on the parties. 20.  This agreement shall be executed in duplicate. The original shall be retained by the company and duplicate by the agents. The agents shall bear the stamp duty and other expenses on the original and the duplicate of this agreement. IN WITNESS WHEREOF, the parties have caused their common seal to be affixed to these presents and a duplicate thereof, the day and year hereinabove written WITNESSES 1 The Company For ABC Ltd., (………………………) Director 2. The Sole Selling Agent For XYZ Associates (………………………) Partner Download Word Document In English. (Rs.30/-)

Adoption Deed - Guardian THIS DEED OF ADOPTION is made at ________ this ____ day of 200_____ BETWEEN Mrs. _____, ___ of the late Mr. ___, ____, aged about ___ years, residing at ________, hereinafter referred to as the FIRST PARTY. And Mr. ____, S/o. ___, _____ aged about ___ years, residing at ________, hereinafter referred to as the SECOND PARTY. WHEREAS The FIRST PARTY is a has no issue, and is desirous of taking in adoption a ____. The first party's husband is dead. The SECOND PARTY is the court appointed GUARDIAN of _______, Hindu, aged about ___years, residing at _______. The FIRST PARTY approached the SECOND PARTY to give his ward ______ aged about ___ years in adoption to ____hear in after referred to the "ADOPTED CHILD". The SECOND PARTY is competent to give his ward in adoption to the FIRST PARTY. The SECOND PARTY agreed to give ____ in adoption. The Honorable District court / principal city civil court /High Court, by an order dated 12.03.2001 in O.P. No. 213/2001 has permitted the SECOND PARTY to give the Adopted child.] The parties hereto are desirous of executing a deed of adoption to record the factum of adoption. NOW THIS DEED WITNESSETH AS FOLLOWS That the SECOND PARTY has given in adoption his ward, ___, aged about years, to the FIRST PARTY on __ in ____. The physical act of giving and taking has been completed along with other customary religious ceremonies on the said date. IN WITNESS WHEREOF, the parties hereto have affixed their signature on the day, month and year hereinabove written. FIRST PARTY SECOND PARTY WITNESSES 1. 2. Download Word Document In English. (Rs.15/-)

Adoption of a Daughter by an Unmarried Woman DEED OF ADOPTION is made at ...... this ...... day of....... Between Smt. A s a Hindu by religion, aged about .......... residing at ......... hereinafter referred to as the party of the First Part, Mr. B residing at .......... A Hindu by religion, aged about........ Here in after referred to as the party of the Second part. WHEREAS: 1.     The party of the First Part is unmarried and of the age of........ And does not desire to marry. 2.     The party of the Second part is a widow and has three unmarried daughters and she offered, at the suggestion of some friends to give her youngest daughter Miss ......... of the age of 4 years in adoption to the party of the First Part and the party of the First Part approved the girl and agreed to take her in adoption. 3.     A private function was held at the premises of the party of the First Part at ....... on the ....... day of ...... when the party of the First Part, the party of the Second part and her three daughter and two witnesses being the well wishers of the family who have attested this deed, were present. 4.     No religious ceremonies were held but the party of the Second part delivered her youngest daughter the said Miss. ............ to the party of the First Part with intention to give her in adoption to the party of the First Part and the party of the First Part took the said child in her lap with intention to take her in adoption as her daughter. 5.     It is now proposed to record the said adoption in the manner following NOW IT IS HEREBY DECLARED AND RECORDED AS FOLLOWS: 1.     That on the said ....... day of ....... the party of the First Part took custody of the said Miss. ......... from the party of the Second part with intention to adopt and treat the said child as her adoptive daughter and the party of the Second part handed over custody of the said child Miss. .......... to the party of the First Part to give her in adoption to the party of the First Part. 2.     It is declared that the said child has now ceased to be a member of the family of the party of the Second part and the latter has no legal claim over her. 3.     The said child will be hereafter known by the name of ............ IN WITNESS WHEREOF the parties have put their hands the day and year first hereinabove written. Signed by the with in named) Party of the First Part) Smt. ...... in the presence of ) 1. 2. Signed by the with in named ) Party of the Second part ) Smt. ...... in the presence of ) 1. 2. Download Word Document In English. (Rs.15/-)

Deed of Family Settlement for Division of Properties Left by a Deceased between Son and Daughters Where Son Pays Money to Daughters THIS DEED of family arrangement is made at........ on this............ day of ............, 2000, between A S/o Shri.............. R/O......... (hereinafter called the FIRST PARTY) and Smt. B W/o Shri........... R/o .......... (hereinafter called the SECOND PARTY) and Smt. C W/o Shri ..............R/o........... (here in after called the THIRD PARTY) and Shri D........ S/o ....... R/o ........ (here in after called the FOURTH PARTY). WHEREAS by his will dated ............ E son of late Mr. .......... R/o ................. Appointed the fourth party as the executors thereof and gave his movable and immovable assets unto his children the first party, second party and the third party in equal shares. WHEREAS the said E died on............ and the executors obtained the probate of the said will from the.............. District Court on.............. WHEREAS the executor has paid the funeral and testamentary expenses of the testator and all his debts which have come to his knowledge out of the estate of the testator. WHEREAS The estate of the said E now in the hands of the executors consists of the immovable property described in the First Schedule hereunder written and the investments, particulars whereof are 1 described in the Second and Third Schedules hereunder written respectively. WHEREAS the parties hereto of the first three parts are desirous that the first party shall receive the immovable property and the second party shall receive the investments specified in the Second Schedule hereunder written and that the third party shall receive the investments specified in the Third Schedule hereunder written as absolute owners. NOW THIS DEED WITNESSETH AS FOLLOWS: 1.     The first party shall pay to each of the second and third parties, the sum of Rs............... 2.     On the making of payment as aforesaid, the executors shall assent to the vesting of the immovable property described in the First Schedule hereunder written in the first party as absolute owners. 3.     The executors shall transfer the investment specified in Second and Third Schedules to the second and third parties respectively and they will become the absolute owners of the said investments. 4.     It is expressly agreed by and between the parties hereto of the first three parts that they shall not claim any rights under the said will, save as hereinabove provided and they shall release and indemnity the executor from and against all actions, proceedings, claims and demands in respect of the assent and transfers hereinbefore agreed to be made. IN WITNESS WHEREOF the parties hereto have set and subscribed their hands to this writing, the day and year first hereinabove written. The First Schedule above referred to; (Description of immovable property) The Second Schedule above referred to; (Particulars of investments to be transferred to second party) The Third Schedule above referred to; (Particulars of investments to be transferred to third party) Signed and delivered by the within named first party Signed and delivered by the within named second party Signed and delivered by the within named third party Signed and delivered by the within named fourth party WITNESSES; 1. 2. Download Word Document In English. (Rs.20/-) Download PDF Document In Marathi. (Rs.20/-)

Deed of Adoption THIS DEED OF ADOPTION is made and entered into at Thane this ____ day of ______,200- BETWEEN MR.A N, Adult, Indian Inhabitant of Thane, residing at_____________, Thane -, hereinafter referred to as the 'ADOPTIVE FATHER' (which term and expression shall unless it be repugnant to the context or meaning thereof shall mean and include his heirs, executors, administrators and assigns) of the ONE PART A N D MRS. B N, Adult, Indian Inhabitant of Thane, residing at _____________________, Thane -, hereinafter referred to as the 'NATURAL MOTHER' (which term and expression shall unless it be repugnant to the context or meaning thereof shall mean and include her heirs. executors, administrators and assigns) of the SECOND PART A N D MASTER AD, a Minor, through her Natural Mother and Guardian, Mrs. B N, the Party of the Second Part herein, hereinafter referred to as the 'Adopted Son' of the THIRD PART. WHEREAS the Party of the Second Part herein had married S R on 19.3.1993 at Bombay and after marrying Mr. S R, her name was Mrs. B R, hereinafter for the sake of brevity referred to as the 'Said Marriage'. AND WHEREAS out of the Said Marriage, there has been a issue i.e. a Male Boy namely, "Ad", born on___________, hereinafter for the sake of brevity referred to as the Said Boy. AND WHEREAS due to their difference of opinion the Party of the Second Part and her the then husband i.e. Shri S. R preferred a Petition No. AA___/___for Divorce by Mutual Consent in the Family Court at Bandar, Bombay and the Honorable Court was pleased the dissolve the Said Marriage vide their order passed below Exh. 6 on ___________besides awarding the permanent custody of the Said Boy to the Party of the Second Part herein, hereinafter for the sake of brevity referred to as the 'Said Order' AND WHEREAS Mr. S R the Ex-Husband of the Party of the Second Part herein did not prefer any Appeal and/or revision against the Said Order and Judgment. AND WHEREAS the Party of the First Part herein has married the Party of the Second Part herein and have registered their marriage at the office of the Sub-Registrar of Assurances (Marriage Officer), Thane vide Their Receipt No.______/_______ dated__________, hereinafter for the sake of brevity referred to as the 'Said Second Marriage'. AND WHEREAS the Party of the First Part has married the Party of the Second Part herein, has decided to Adopt the Party of the Third Part herein as he is issueless and has married the natural mother of the Said Boy. AND WHEREAS the natural mother (the Party of the Second Part herein) consented for the said adoption and on ______________ the physical act of giving and taking of the boy in adoption was performed, namely the natural mother gave the third party in adoption and the adaptor took the boy as adopted son accompanied by performance of Datta Homam. AND WHEREAS the parties considered it necessary and expedient that a Deed of Adoption be executed so as to be authentic record of the Adoption having already taken place. NOW THEREFORE THIS INDENTURE WITNESSETH AS FOLLOWS; 1.     It is hereby declared that on _________ the party of the Second Part i.e. the Natural Mother of the Third Party gave in adoption her son "AD" to the Adopter who took the boy in Adoption. The Adopter took the boy in Adoption, the physical act of giving and taking was also accompanied by Datta Homam ceremony and in the presence of assembled brotherhood of the parties. 2.     As a result of the aforesaid adoption the Third Party was transferred legally from the Natural Mother to the Parties of the First and Second Part herein and Adopter became entitled to all the rights and obligations of his Adopted Son. 3.     The Adopted Boy by virtue of the Said Adoption has become member of the Coparcenary with his Adopted father and shall be entitled to inherit his self acquired property if indisposed of and shall be entitled to succeed to his Joint Ancestor's property by Survivorship except that if a legitimate son is born subsequent to his adoption, the right of inheritance of succession of the adopted son shall be regulated by Rule of the Hindu Law. 4.     The Adopter, first party, shall be responsible for the maintenance and education of the adopted son and agrees to bring him up according to his status in life. 5.     The Natural Father of the Said Boy having relinquished all his right, title, interest and claim over the said boy and Natural Mother having married the Party of the first part herein after her marriage having been dissolved by the Family Court, Bandra, Bombay and being continue to remain as Natural Mother of the Said Boy, question of taking any consent from anybody does not arise at all. 6.     The Adopter shall not lay any claim hereinafter against the natural father for expenses incurred by him for the education and maintenance of the Said Boy/Adopted Son. IN WITNESS WHEREOF the parties hereto have hereunto set and subscribed their respective hands to this on the day and year first hereinabove written SIGNED, SEALED AND DELIVERED) By the within-named Party of First Part) In the presence of ____________________ SIGNED, SEALED AND DELIVERED) By the within-named Party of Second Part) In the presence of_________________ ) 1) 2) SIGNED, SEALED AND DELIVERED) By the within-named Party of Third Part) Through his Natural Mother In the presence of_____________________) Download Word Document In English. (Rs.20/-)

Adoption Deed (Orphanage) THIS DEED OF ADOPTION is made at _____ this ___day of _____ BETWEEN Mrs._________, w/o of _________, ____, ____, aged about years, residing at _______, here in after referred to as the FIRST PARTY. AND ___, son of ___ aged about years by religion _, residing at _____working as _______ of ____Orphanage which is giving shelter and maintaining orphan children abandoned by their parents, having its registered office at _______and Court Guardian of ______ aged __ years, one of the orphans, hereinafter referred to as the SECOND PARTY. WHEREAS The FIRST PARTY is a _________and has_____, no ____ and is desirous of taking in adoption a ____. The FIRST PARTY''S husband is dead The SECOND PARTY is the court appointed GUARDIAN of _________, ___, aged about years, residing at _____. The FIRST PARTY approached the SECOND PARTY for taking in adoption to ___, the ward the SECOND PARTY. The SECOND PARTY agreed to give ______ in adoption. The said SECOND PARTY being satisfied about the bona fide intention of the FIRST PARTY and also being satisfied that such adoption will be for the welfare and benefit of the child _____. The SECOND PARTY is competent to give his ward in adoption to the FIRST PARTY. The SECOND PARTY had approached the ______ at ___ for permission to give his ward in adoption to the FIRST PARTY. The parties hereto are desirous of executing a deed of adoption to record the factum of adoption. NOW THIS DEED WITNESSETH AS FOLLOWS That the SECOND PARTY has given in adoption his ward, _____, ___, aged about years, to the FIRST PARTY on __ in ___. The physical act of giving and taking has been completed along with other customary religious ceremonies on the said date. The said , the SECOND PARTY as the Superintendent of _ Orphanage being fully satisfied after enquiries being made and reports obtained from reliable sources about the bona fide intentions of the FIRST PARTY and that such adoption would be for the benefit and welfare of ________ The Adopted child has been transferred from the orphanage of the SECOND PARTY to the family of the FIRST PARTY and shall be known as the ______ of the FIRST PARTY. IN WITNESS WHEREOF, the parties hereto have affixed their signature on the day, month and year hereinabove written. FIRST PARTY SECOND PARTY WITNESSES 1. 2. Download Word Document In English. (Rs.20/-)

Preliminary Agreement to Form a Company to Purchase and Develop Property AGREEMENT is made between Mr. A, residing at... of the First Part, Mr. B. residing at... of the Second Part and Mr. C residing at... of the Third Part, as follows: WHEREAS - 1.        The parties hereto propose to carry on business of buying and developing properties through the medium of a company limited by shares. 2.        The parties have negotiated with the owner of an immoveable property situate at... for the purchase thereof and the terms and conditions are also settled but no formal agreement for purchase is entered into. 3.        Before the said agreement is entered into it is necessary to enter into a formal promotion agreement between the parties hereto and which the parties hereby intend to do. NOW IT IS AGREED BY AND BETWEEN THE PARTIES HERETO AS FOLLOWS: 1.        The parties hereto agree to form and register a private company limited by shares with the main object of buying or otherwise acquiring immoveable properties, and selling them either as such or after developing them by construction of new buildings and selling or leasing flats and other premises therein on ownership basis or otherwise. 2.        The name of the Company will be... or such other name as the parties will agree to and will be approved by the Registrar of Companies. 3.        The initial nominal or authorised capital of the Company will be Rs.... divided into... equity shares of Rs. 1000/- each. 4.        The parties will get the Memorandum and Articles of Association prepared by M/s... Solicitors/Chartered Accountants and all other papers required to register the Company under the said Act. 5.        The Articles of Association will provide that the Parties hereto shall be permanent directors of the Company, without liability to retire and the number of directors will not be less than three and more than five. The remaining two directors will be appointed by the Parties hereto after registration of the Company if thought advisable and in the interest of the Company. The Articles will also provide for right of preemption to the Parties hereto or any of them if any of them or any other share holder desires to sell his shares at the valuation the basis of which will be provided in the Articles. Articles will also provide that none of the parties hereto will take any action for removal of any of the other of them as director. Articles will also make such other special provisions as may be agreed upon between the parties and with the advice of the legal adviser. 6.        Alter the execution of this agreement the parties hereto shall enter into an agreement for purchase of the said property situate at... with the owner thereof for the price of Rs.... agreed upon and containing all usual terms and conditions and such other terms as the legal adviser will think fit and will be agreed to by the Parties to such agreement. The earnest money required to be paid to the owner of the said property will be paid by the parties hereto in equal shares. The agreement will reserve the right of the parties hereto as purchasers to transfer the benefit of the said agreement to the nominees of the parties hereto including the proposed Company and to obtain the deed of conveyance in the name of the said Company. 7.        On the execution of the agreement to purchase the said property, the Parties shall get the proposed company registered under the Companies Act, 1956. The Memorandum and Articles of Association will be subscribed by the Parties hereto only and each of them will agree to take shares of the face value of Rs.... in cash to enable the company to purchase the said property. 8.        The further amount of capital required for developing the said property will be contributed by the parties hereto in equal shares in the form of debentures to be issued by the Company and the parties may also issue shares and/or debentures to a few friends of the parties hereto who may be interested in buying the same. 9.        On the registration of the Company the parties hereto shall get the agreement for purchase to be entered into by them with the owner of the said property adopted by the Board of Directors and if the completion of the purchase is expected to take some time after registration, the Parties hereto shall enter into an agreement with the Company for assigning the benefit of the said agreement for purchase by way of sub sale for the same price and on the same terms and conditions and such agreement will also be got approved by the Board of Directors. 10.     If by the time the Company is registered, the purchase of the said property is ready for completion, the parties hereto shall procure the deed of conveyance from the owner of the said property and any other persons found interested therein in favour of the Company direct and the parties hereto shall execute the same as confirming parties. 11.     All the expenses of and incidental to the said agreement and the conveyance including stamp duty and registration charges will be paid out of the funds of the Company. 12.     The parties agree that none of them will carry on directly or indirectly the said business of dealing in immoveable properties except through the said Company. IN WITNESS WHEREOF the parties have put their hands the day and year first hereinabove written. Signed and delivered by the ) withinnamed Vendor Mr. B in ) the presence of... ) Signed and delivered by the ) withinnamed Promoters X, Y & ) Z in the presence of )   Download Word Document In English. (Rs.20/-)

Divorce Petition by Hindu Wife on the Grounds of Cruelty IN THE FAMILY COURT BANDRA, MUMBAI M.J. PETITION NO. ___ of ____ Smt. ___________, daughter of ___________, aged _______ years, residing at ___________ Petitioner. Versus XYZ, son of _________, _______ years of age, residing at _________, carrying on __________ business...... Respondent.   In the matter of dissolution of marriage under Section 13 of the Hindu Marriage Act, 1956: And In the matter of the Family Courts Act, 1954; And In the matter of Divorce of the Petitioner with the Respondent on grounds of cruelty. TO, THE HON''BLE PRINCIPAL JUDGE AND OTHER JUDGES OF THIS HON''BLE COURT. THE HUMBLE PETITION OF THE PETITIONER ABOVENAMED MOST RESPECTFULLY SHEWETH: 1.     That the Petitioner and the Respondent were lawfully married according to traditional Hindu Vedic rites on the ______ day of 02 at the ____ in Mumbai. Hereto annexed and marked Exhibit 'A' is a copy of the marriage certificate evidencing the said marriage. 2.     The Petitioner and the Respondent are Hindu by birth and they continue to be so. 3.     After the said marriage, the Petitioner and the Respondent cohabited and lived together at the Petitioner's house for about six years. There were two issues out of this marriage viz. LML (son of ________ years of age) and HIJ (daughter of ___ years of age). 4.     The Petitioner states that from the month of ___ 02, the Respondent began to ill-treat the Petitioner, and from the month of _____02, began to physically assault the Petitioner without any cause whatsoever. For some time, the Petitioner made no complaint and underwent such ill-treatment, hoping that the Defendant would see better sense. However, on or about ____month of 02, the Respondent attacked the Petitioner with a stick and inflicted serious injuries leading to multiple fractures in hand and leg of the Petitioner. The Petitioner thereupon lodged a complaint at the ____ Police Station, being complaint No. ___. The Petitioner craves leave to refer to and rely upon a copy of the said complaint when produced. 5.     The Petitioner says that as a result of the aforesaid injury inflicted on the Petitioner by the Respondent, the Petitioner had to be hospitalized for six days. The Petitioner craves leave to refer to and rely upon the Medical Certificate issued by Dr. ____ who treated the Petitioner at ______ Hospital. 6.     The petitioner says that even thereafter, the Respondent continued to treat the Petitioner in a cruel and violent manner. The Petitioner says that such cruelty has cause an apprehension in the mind of the Petitioner that it will be harmful and injurious for the Petitioner to continue to live with the respondent. 7.     There is no collusion or connivance between the Petitioner and the Respondent in filing this Petition. 8.     The Petitioner is claiming alimony @ Rs. ---- per month from the Respondent. 9.     No other proceedings with respect to the marriage between the Petitioner and the Respondent have been filed in this Honorable Court or in any other Court in India. 10.  The Petitioner and the Respondent were married in Mumbai and last cohabited in Mumbai within the territorial limits of the jurisdiction to entertain, try and dispose of the present Petition. 11.  The Petitioner being a lady is exempt from payment of Court fees. 12.  The Petitioner will rely on documents, a list whereof is annexed hereto. The Petitioner therefore prays: ∙         That this Honorable Court be pleased to decree a dissolution of the said marriage between the Petitioner and the Respondent; ∙         That the Petitioner be granted alimony @ Rs. _______/- per month; ∙         That the Respondent be ordered and decreed to pay to the Petitioner the costs of this Petition; and ∙         In the alternate to prayer (c) above, the Respondent be directed to give the Petitioner a sum of Rs. ________/- so as to enable her to purchase suitable accommodation for herself; ∙         That pending the hearing and final disposal of this petition, the Respondent be directed to provide the Petitioner with a monthly allowance of Rs. ____/- to meet her personal expenses and the expenses of running the matrimonial home; ∙         For such further and other reliefs as the nature and circumstances of the case may require. Petition drawn by: Mr. ABC, Advocate, Sd/- Petitioner High Court, Mumbai. VERIFICATION I, ___________, the Petitioner above named, do hereby solemnly declare and say that what is contained in paragraphs _________ to __________ is true to my knowledge and that what is state in paragraphs _______ to _______ is stated on legal advice and I believe the same to be true. ______ day of ____02. Sd/- Before me, Registrar/Superintendent Download Word Document In English. (Rs.30/-)

Adoption Deed (Parents) THIS DEED OF ADOPTION is made at _____ this ___day of ___ BETWEEN ____, s/o.______, ____ aged about years, residing at No: ___________, herein after referred to as the FIRST PARTY. AND _____, S/o.____, ___ aged about years, residing at ________, hereinafter referred to as the SECOND PARTY. WHEREAS {The FIRST PARTY is a _______ and has no ________ and is desirous of taking in adoption a _____.} The FIRST PARTY approached the SECOND PARTY for taking in adoption to ____, a ____ the SECOND PARTY. The SECOND PARTY agreed to give ______ in adoption. The said SECOND PARTY being satisfied about the bona fide intention of the FIRST PARTY and also being satisfied that such adoption will be for the welfare and benefit of the child The SECOND PARTY is competent to give ___ ward in adoption to the FIRST PARTY. The said SECOND PARTY being satisfied about the bona fide intention of the FIRST PARTY and also being satisfied that such adoption will be for the welfare and benefit of the child. The SECOND PARTY had approached the _______Court at ____ for permission to give his ward in adoption to the FIRST PARTY. NOW THIS DEED WITNESSETH AS FOLLOWS That the SECOND PARTY has given in adoption his ____, ______, ____, aged about ___ years, to the FIRST PARTY on ____ in ____. The physical act of giving and taking has been completed along with other customary religious ceremonies on the said date. The SECOND PARTY has received no consideration whatsoever for giving in adoption the adopted child to the FIRST PARTY. Further, no future claim shall be made in this regard by the SECOND PARTY. IN WITNESS WHEREOF, the parties hereto have affixed their signature on the day, month and year hereinabove written. FIRST PARTY SECOND PARTY WITNESSES 1. 2. Download Word Document In English. (Rs.15/-)

Download Word Document In English. (Rs.80/-) Qatar Double Taxation Avoidance Agreement Agreement between India and Qatar Whereas the annexed Agreement between the Government of the Republic of India and the Government of the State of Qatar of the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, has come into force on the 15th day of January, 2000, on the notification by both the Contracting States to each other under Article 29 of the said Agreement, of the completion of the procedures required by their respective laws for the bringing into force of the said Agreement: Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), 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 GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF THE STATE OF QATAR FOR THE AVOIDANCE OF DOUBLE TAXATION AND FOR THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. The Government of the Republic of India and the Government of the State Qatar, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic co-operation between the two countries have agreed ass follows: Article 1 PERSONS COVERED 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 imposed on behalf of a Contracting State or of its political sub-divisions or local authorities irrespective of the manner in which they are levied. 2.     The existing taxes to which the Agreement shall apply are in particular: a.     In India: The income-tax, including any surcharge thereon; and (Hereinafter referred to as "Indian tax"). b.    In the State of Qatar: The income tax; (Hereinafter referred to as "Qatari tax"). 3.     The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes referred to in paragraph 2. The competent authorities of the Contracting States shall notify each other of significant changes 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 "India" means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea; b.    The term "the State of Qatar" means the territory of the State of Qatar, as well as its territorial sea and its continental shelf over which it exercises sovereign rights and jurisdiction according to the Qatari law and in accordance with international laws. c.     The term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting States; d.    The term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; e.     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; f.     The term "international traffic" means any transport by a ship or aircraft operated by an enterprise which is a resident of a Contracting State, except when the ship or aircraft is operates solely between places in the other Contracting State; g.    The term "competent authority" means:                       i.        In India: the Central Government in the Ministry of Finance (Department of Revenue) or their authority representative;                      ii.        In the State of Qatar: the Minister of Finance, Economy and Commerce or his authorised representative; h.     The term "national" means:                       i.        Any individual possessing the nationality of a Contracting State;                      ii.        Any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; i.      The term "fiscal year" means:                       i.        In the case of India, "previous year" as defined in the Income-tax Act, 1961 (43 of 1961);                      ii.        In the case of the State of Qatar, "taxable year" as defined in Qatar Income Tax Law; j.      The term "tax" means Indian tax or Qatari 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 Agreement applies or which represents a penalty or fine imposed relating to those taxes; k.     The terms "a Contracting State" and " the other Contracting State" mean the Republic of India or the State of Qatar, as the context requires. 2.     As regards the application of the 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 the 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 other criterion of a similar nature. This term, however, does not include any person who is liable to tax, in that State in respect only of income from sources in that State. 2.     Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting State, 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 interest cannot be determined, or if he has not a permanent home available to him in either State, 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 estates 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 by the provisions of paragraph 1 a person other than an individual is a resident of the State in which its place of effective management is situated. If the State in which its place of effective management is situated cannot be determined, then the competent authorities of the Contracting State shall settle the question by mutual agreement. 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 natural resources; g.    A sales outlet; h.     A warehouse in relation to a person providing storage facilities for others; and i.      A farm, plantation or other place where agricultural, forestry, plantation or related activities are carried on. 3.     A building site, construction, assembly project or supervisory activities in connection therewith constitute a permanent establishment only if such site, project or activity last more than six months. 4.     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. 5.     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 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. 6.     Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 8 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 Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: a.     Has and habitually exercises, in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or 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 control, as that enterprise. 7.     Notwithstanding the preceding provisions of this article on insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other Contracting State situated therein through a person other than an agent of an independent status to whom paragraph 8 applies. 8.     An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it caries 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. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph. 9.     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 (including income from agriculture or forestry) situated in the other Contracting State may also be taxed in that other State. 2.     The term "immovable property" shall have 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. 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.     The provisions of paragraphs 1 and 3 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 profit 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 also 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 an 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 determining 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 and subject to the limitations of the tax laws of that State. 4.     No profits shall be attributed to a permanent establishment by reason of the 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 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 derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2.     In the case of the State of a Qatar for the purposes of the preceding paragraph the ships and aircraft shall mean Gulf Air Company and United Arab Shipping Company so long as the State of Qatar owns a share in these companies or any other air or sea transport enterprise designated by the Government of the State of Qatar. 3.     Profits derived by a transportation enterprise which is a resident of a Contracting State from the use, maintenance, or rental of containers (including trailers and other equipment for the transport of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that Contracting State unless the containers are used solely within the other Contracting State. 4.     For the purposes of this article, interest on funds connected with the operation of ships or aircrafts 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. 5.     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 1.     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 these which would mad 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. 2.     Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other. However, in such circumstances a Contracting State shall not adjust the profits of an enterprise after the expiry of the time limits provided under its statute of limitations. 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: a.     5 per cent. of gross amount of the dividends if the beneficial owner is a company which owns at least ten per cent. of the shares of the company paying the dividend; and b.    10 per cent. of 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. 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, 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 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 in so far as such dividends are paid to a resident of that other State or in 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 hat 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 11 INTEREST 1.     Interest arising in a Contracting Stat 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 paragraph 2, 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 or a local authority of the other Contracting State; or              ii.        The Central Bank of the other Contracting State, or any other bank or governmental financial institutions/agencies that may be mutually agreed upon between the two Contracting States. 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 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. 6.     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 payment shall remain taxable according to the laws of each Contracting State, due regard being has to the other provisions of this Agreement. Article 12 ROYALTIES AND FEES FOR TECHNICAL SERVICES 1.     Royalties or 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 or 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 fees for technical services. 3.       a.     The term "royalties" as used in this article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or any industrial, commercial or scientific equipment or for information concerning industrial, commercial or scientific experience; b.    the term "fees for technical services" means payment of any kind in consideration for the rendering of any managerial, technical or consultancy services including the provision of services by technical or other personnel but does not include payments for services mentioned in articles 14 and 15 of this Agreement. 4.     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, 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 or property 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. 5.     Royalties or fees for technical services shall be deemed to arise in a Contracting State when the payer is that State itself, a 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 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. 6.     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 royalties or fees for technical services having regard to the use, right or information for which they are 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 13 CAPITAL GAINS 1.     Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in article 6 and situate in the other Contracting State may also 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 bas, may also be taxed in that other State. 3.     Gains derived by an enterprise of a Contracting State 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 that State. 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 shares other than those mentioned in paragraph 4 in a company, which is a resident of a Contracting State, may be taxed in that State. 6.     Gains from the alienation of any property other than that referred to in paragraphs 1,2,3,4, and 5, shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 INDEPENDENT PERSONAL SERVICES 1.     Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent 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 State is for a period or periods aggregating 183 days or more in any 12-month period commencing or ending in the fiscal year concerned; 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 especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, surgeons, dentists and accountants. Article 15 DEPENDENT PERSONAL SERVICES 1.     Subject to the provisions of articles 16,18 and 19 salaries, wages, and other similar remuneration derived by a resident of a 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 no exceeding in the aggregate 183 days in any 12-month period commencing or ending 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, by an enterprise of a Contracting State may be taxed in that State. 4.     Notwithstanding the preceding provisions of this article, the two Contracting State shall exempt salaries, wages, allowances and perquisites from tax in the case of employees of a designated national air transport carrier of either Contracting State provided that they are nationals of the other Contracting State. Article 16 DIRECTORS' FEES 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 also be taxed in that other State. Article 17 ARTISTES AND SPORTSPERSONS 1.     Notwithstanding the provisions of articles 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.     The provisions of paragraphs 1 and 2, shall not apply to income from activities performed in a Contracting State by entertainers or sportspersons if the visit to that State is substantially supported by public funds of one or both of the Contracting States or of political sub-divisions or local authorities thereof. In such case, the income is taxable only in the Contracting State of which the entertainer or sportsperson is a resident. Article 18 PENSIONS Subject to the provisions of paragraph 2 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 or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or 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, or out of funds created by, a Contracting State or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or 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 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 or a political sub-division or a local authority thereof. Article 20 STUDENTS AND APPRENTICES A student or business apprentice who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training shall be exempt from tax in that other State on: a.     Payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and b.    Remuneration from employment in that other State, in an amount not exceeding US $ 1000 or its equivalent amount during any fiscal year, as the case may be, provided that such employment is directed to his studies or is undertaken for the purpose of his maintenance. Article 21 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1.     A professor or teacher who is or was a resident of the Contracting State 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 person or persons. 3.     For the purposes of this article and article 20, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal year. 4.     For the purposes of this paragraph "approved institutions" means an institution which has been approved in this regard by the competent authority of the concerned State. Article 22 OTHER INCOME 1.     Items of income of a resident of a Contracting State, wherever arising, not dealt with in 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 as defined in paragraph 2 of 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 case the provisions of article 7 or article 14, 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 Agreement and arising in the other Contracting State may also be taxed in that other State. Article 23 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 25, 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 the 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 the 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 the Agreement. They may also consult each other for the elimination of double taxation in cases not provided for in the Agreement. 4.     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. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States. Article 24 ELIMINATION OF DOUBLE TAXATION 1.     The laws in force in either of the Contracting States will continue to govern the taxation of income in the respective Contracting States except where provisions to the contrary are made in this Agreement. 2.     In the case of India, double taxation shall be eliminated as follows: Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in the State of Qatar, India shall allow as a deduction from the tax on the income of the at resident an amount equal to the income tax paid in the State of Qatar, whether directly or by deduction at source. Such amount shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in the State of Qatar. 3.     In the case of the State of Qatar, double taxation shall be eliminated as follows: Where a resident of the State of Qatar derives income, which, in accordance with the provisions of this Agreement, may be taxed in India, The State of Qatar shall allow as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in India. Such deduction shall not, however, exceed that part of the income-tax, as computed before the deduction is given, which is attributable to the income which may be taxed in India. 4.     The tax payable in the Contracting State mentioned in paragraphs 2 and 3 of this article shall be deemed to include the tax which would have been payable but for the tax incentives granted under the laws of the Contracting State and which are designed to promote economic development. Article 25 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 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 on 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, not as being in conflict with the provisions of paragraph 3 of Article 7 of this Agreement. 3.     Nothing in this article shall 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 on account of civil status or family responsibilities which it grants to its own nationals. 4.     Nothing in this article shall be construed as imposing a legal obligation on a Contracting State to extend to the residents of the other Contracting State the benefit of any treatment preference or privilege which may be accorded to any other State or its residents through agreements to which the first mentioned Contracting State may be party. 5.     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. 6.     Except where the provisions of article 9, paragraph 7 o f article 11, or paragraph 6 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. 7.     In this article, the term "taxation" means taxes, which are the subject of this Agreement. Article 26 EXCHANGE OF INFORMATION 1.     The competent authorities of the Contracting States shall exchange such information (including documents), as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement in so far as the taxation thereunder is not contrary by the Agreement in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by article 1. 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 the 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 or documents 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. Article 27 COLLECTION ASSISTANCE 1.     The Contracting States undertake to lend assistance to each other in the collection of taxes to which this Agreement relates, together with interest, costs, and civil penalties relating to such taxes, referred to in this article as a "revenue claim". 2.     Requests for assistance by the competent authority of a Contracting State in the collection of a revenue claim shall include a certification by such authority that, under the laws of that State, the revenue claim has been finally determined. For the purposes of this article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect the revenue claim and the taxpayer has no further rights to restrain collection. 3.     Amounts collected by the competent authority of a Contracting State pursuant to this article shall be forwarded to the competent authority of the other Contracting State. However, the first-mentioned Contracting State shall be entitled to reimbursement of costs, if any, incurred in the course of rendering such assistance to the extent mutually agreed between the competent authorities of the two States. 4.     Nothing in this article shall be construed as imposing on either Contracting State the obligation to carry out administrative measures of a different nature from those used in the collection of its own taxes or those, which would be contrary to its public policy. Article 28 DIPLOMATIC AGENTS AND CONSULAR OFFICERS Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements. Article 29 ENTRY INTO FORCE 1.     The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement. 2.     This Agreement shall enter into force thirty days after the receipt of the later of the notifications referred to in paragraph 1 of this article. 3.     The provisions of this Agreement shall have effect in India

Download Word Document In English. (Rs.90/-) Australia Double Taxation Avoidance Agreement Agreement between the Government of the Republic of India and the Government of Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on Income Notification No. G. S. R. 60(E), dtd. 22.01.1992. Whereas the annexed Agreement between the Government of the Republic of India and the Government of Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force on the 30th day of December, 1991, on the exchange of notes notifying each other that the last of such things has been done as is necessary to give the said Agreement the force of law in India and in Australia, in accordance with paragraph (1) of 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 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. ANNEXURE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF AUSTRALIA 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 Australia, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have 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.     The existing taxes to which this Agreement shall apply are: a.     in Australia: the income-tax, and the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, imposed under the federal law of the Commonwealth of Australia; b.    in India:                       i.                the income-tax including any surcharge thereon; and                      ii.                the surtax imposed on chargeable profits of companies. 2.     This Agreement shall also apply to any identical or substantially similar taxes which are imposed under the federal law of the Commonwealth of Australia or the law of the Republic of India 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 any substantial changes which have been made in the laws of their respective States relating to the taxes to which this Agreement applies. Article 3 GENERAL DEFINITIONS 1.     For the purposes of this Agreement, unless the context otherwise requires: a.     the term "Australia", when used in a geographical sense, excludes all external territories other than:                               i.                the Territory of Norfolk Island;                              ii.                the Territory of Christmas Island;                             iii.                the Territory of Cocos (Keeling) Islands;                             iv.                the Territory of Ashmore and Cartier Islands;                              v.                the Territory of Heard Island and McDonald Islands; and                             vi.                the Coral Sea Islands Territory, and includes any area adjacent to the territorial limits of Australia (including the Territories specified in sub-paragraphs (i) to (vi) inclusive) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploitation of any of the natural resources of the sea-bed and sub-soil of the continental shelf; b.    the term "India" means the territory of India and includes the territorial sea and the 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; c.     the terms "Contracting State", "one of the Contracting States" and "other Contracting State" mean, as the context requires, Australia or India, the Governments of which have concluded this Agreement; d.    the term "person" includes an individual, a company, any other body of persons and any other entity which is treated as a taxable unit for tax purposes; e.     the term "company" means any body corporate or any entity which is treated as a company or body corporate for tax purposes; f.     the terms "enterprise of one of the Contracting States" and "enterprise of the other Contracting State" mean an enterprise carried on by a resident of Australia or an enterprise carried on by a resident of India, as the context requires; g.    the term "tax" means Australian tax or Indian tax, as the context requires; h.     the term:                               i.                "Australian tax" means tax imposed by Australia; and                              ii.                "Indian tax" means tax imposed by India, being tax to which this Agreement applies by virtue of Article 2, but neither term includes any amount which represents a penalty or fine or interest imposed under the law of either Contracting State relating to its tax; i.      the term "competent authority" -means, in the case of Australia, the Commissioner of Taxation or an authorised representative of the Commissioner and, in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorised representative; and j.      the term "year of income", in relation to Indian tax, means "previous year" as defined in the Income-tax Act, 1961. 2.     In the application of this Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context there wise requires, have the meaning which it has under the laws of that State from time to time in force relating to the taxes to which this Agreement applies. Article 4 RESIDENCE 1.             For the purposes of this Agreement, a person is a resident of one of the Contracting States if the person is a resident of that Contracting State for the purposes of its tax. However, a person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State. 2.             Where, by reason of the provisions of paragraph (1), an individual is a resident of both Contracting States, then the status of that person shall be determined in accordance with the following rules: a.     the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person; b.    if a permanent home is available to the person in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State with which the person's personal and economic relations are closer (centre of vital interests). For the purposes of this paragraph, an individual's citizenship of a Contracting State as well as that person's habitual abode shall be factors in determining the degree of the person's personal and economic relations with that Contracting State.' 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 solely of the Contracting 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" shall include 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 agricultural, pastoral, forestry or plantation activities are carried on; i.      premises used as a sales outlet or for receiving or soliciting orders; j.      an installation or structure, or plant or equipment, used for the exploration for or exploitation of natural resources; k.     a building site or construction, installation or assembly project, or supervisory activities in connection with such a site or project, where that site or project exists or those activities are carried on (whether separately or together with other sites, projects or activities) for more than six months. 3.             An enterprise shall be deemed to have a permanent establishment in one of the Contracting States And to carry on business through that permanent establishment if: a. substantial equipment is being used in that State by, for or under a contract with the enterprise; b.it carries on activities in that State in connection with the exploration for or exploitation of natural resources in that State; or c. it furnishes services, including managerial services and those mentioned in sub-paragraphs (3)(h) to (k) of Article 12 but not those services in respect of which payments or credits that are royalties as defined in Article 12 are made, within one of the Contracting States through employees or other personnel, but only if those services are furnished within that State:                                                       i.        for a period or periods aggregating to more than 90 days within any 12-month period; or                                                      ii.        for another enterprise, if both enterprises are within either of the relationships described in sub-paragraphs (1)(a) and (b) of Article 9. 4.     An enterprise shall not be deemed to have a permanent establishment merely by reason of: 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 of collecting information, for the enterprise; or 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. However, the preceding provisions of this paragraph shall not apply where an enterprise of one of the Contracting States maintains in the other Contracting State a fixed place of business for any purpose other than those specified in this paragraph. 5.     A person acting in one of the Contracting States on behalf of an enterprise of the other Contracting State--other than an agent of an independent status to whom paragraphapplies--shall be deemed to be a permanent establishment of that enterprise in the first-mentioned State if: a.             the person has, and habitually exercises in that State, an authority to conclude contracts on behalf of the enterprise, unless the person's activities are limited to the purchase of goods or merchandise for the enterprise; b.            the person has no such authority, but habitually maintains in that State a stock of goods or merchandise from which the person regularly delivers goods or merchandise on behalf of the enterprise; c.             the person habitually secures orders in that State, wholly or principally for the enterprise itself or for the enterprise and other enterprises controlling, or controlled by or subject to the same common control as, that enterprise; or d.            in so acting, the person manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise. 6.     An enterprise of one of the Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where that person is acting in the ordinary course of the person's business as such a broker or agent. However, when the activities of such a broker or agent are carried on wholly or principally on behalf of that enterprise itself or on behalf of that enterprise and other enterprises controlling, or controlled by or subject to the same common control as, that enterprise, the person will not be considered a broker or agent of an independent status within the meaning of this paragraph. 7.     The fact that a company which is a resident of one of the Contracting States 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 make either company a permanent establishment of the other. 8.     The principles set forth in the preceding paragraphs of this Article shall be applied indetermining for the purposes of paragraph (5) of Article 11 and paragraph (5) of Article 12 of this Agreement whether there is a permanent establishment outside both Contracting States, and whether an enterprise, not being an enterprise of one of the Contracting States, has a permanent establishment in one of the Contracting States. Article 6 INCOME FROM REAL PROPERTY (IMMOVABLE PROPERTY) 1.             Income from real property may be taxed in the Contracting State in which that property is situated. 2.             For the purposes of this Article, the term "real property": a.     in the case of Australia, has the meaning which it has under the laws of Australia and shall include:                                               i.                a lease of land and any other interest in or over land, whether improved or not; and                                              ii.                a right to receive variable or fixed payments either as consideration for the working of or the right to work or explore for, or in respect of the exploitation of, mineral or other deposits, oil or gas wells, quarries or other places of extraction or exploitation of natural resources; and b.    in the case of India, means such property which, according to the laws of India, is immovable property and shall include:                                               i.                property accessory to immovable property;                                              ii.                rights to which the provisions of the general law respecting landed property apply; and                                             iii.                usufruct of immovable property and rights to receive variable or fixed payments either as consideration for the working of or the right to work or explore for, or in respect of exploitation of, mineral or other deposits, oil or gas wells, quarries or other places of extraction or exploitation of natural resources. 3.             A lease of land, any other interest in or over land and any rights or property referred to in any of the sub-paragraphs of paragraph (2) shall be regarded as situated where the land; mineral or other deposits, oil or gas wells, quarries, natural resources or property, as the case may be, are situated or where the exploration may take place. 4.             The provisions of paragraph (1) shall apply to income derived from the direct use, letting or use in any other form of real property. 5.             The provisions of paragraphs (1), (3) and (4) shall also apply to the income from real property of an enterprise and to income from real property used for the performance of independent personal services. Article 7 BUSINESS PROFITS 1.             The profits of an enterprise of one of the Contracting States 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; or b.    sales within that other Contracting State of goods or merchandise of the same or a similar kind as those sold, or other business activities of the same or a similar kind as those carried on, through that permanent establishment. 2.             Subject to the provisions of paragraph (3), where an enterprise of one of the Contracting States 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 or with other enterprises with which it deals. 3.             In the determination of the profits of a permanent establishment, there shall be allowed as deductions, in accordance with and subject to the limitations of the law relating to tax in the Contracting State in which the permanent establishment is situated, expenses of the enterprise, being expenses which are incurred for the purposes of the business of the permanent establishment (including executive and general administrative expenses so incurred), whether incurred in the Contracting State in which the permanent establishment is situated or elsewhere. 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.             Where the correct amount of profits attributable to a permanent establishment is incapable of determination by the taxation authority of one of the Contracting States or the ascertaining thereof by that authority presents exceptional difficulties nothing in this Article shall affect the application of any law of that State relating to the determination of the tax liability of a person, provided that the law shall be applied, so far as the information available to that authority permits, in accordance with the principles of this Article. 6.             For the purposes of the preceding paragraphs of this Article, 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. 8.             Nothing in this Article shall affect the operation of any law of a Contracting State relating to tax imposed on profits from insurance with nonresidents provided that if the relevant law in force in either Contracting State at the date of signature of this Agreement is varied (otherwise than in minor respects so as not to affect its general character) the Contracting States shall consult with each other with a view to agreeing to any amendment of this paragraph that may be appropriate. 9.             Where: a.     a resident of one of the Contracting States is beneficially entitled, whether directly or through one or more -interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated in that other State as a company for tax purposes; and b.    in relation to that enterprise, that trustee would, in accordance with the principles of Article 5, have a permanent establishment in that other Contracting State, the enterprise carried on by the trustee shall be deemed to be a business carried on in that other Contracting State by that resident through a permanent establishment situated therein and that share of business profits shall be attributed to that permanent establishment. Article 8 SHIPS AND AIRCRAFT 1.     Profits from the operation of ships or aircraft, including interest on funds connected with that operation, derived by a resident of one of the Contracting States shall be taxable only in that State 2.     Notwithstanding the provisions of paragraph (1), such profits may be taxed in the other Contracting State where they are profits from the operations of ships or aircraft confined solely to places in that other State. 3.     The provisions of paragraphs (1) and (2) shall apply in relation to the share of the profits from the operation of ships or aircraft derived by a resident of one of the Contracting States through participation in a pool service, in a joint transport operating organisation or in an international operating agency. 4.     For the purposes of this Article, profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise shipped in a Contracting State for discharge at another place in that State shall be treated as profits from operations of ships or aircraft confined solely to places in that State. Article 9 ASSOCIATED ENTERPRISES 1.             Where: a.     an enterprise of one of the Contracting States 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 one of the Contracting States and an enterprise of the other Contracting State, and in either case conditions operate between the two enterprises in their commercial or financial relations which differ from those which might be expected to operate between independent enterprises dealing wholly independently with one another, then any profits which, but for those conditions, might have been expected to accrue 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. 2.     Nothing in this Article shall affect the application of any law of a Contracting State relating to the determination of the tax liability of a person, including determinations in cases where the information available to the taxation authority of that State is inadequate to determine the income to be attributed to an enterprise, provided that that law shall be applied, so far as it is practicable to do so, consistently with the principles of this Article. 3.     Where profits on which an enterprise of one of the Contracting States has been charged to tax in that State are also included, by virtue of paragraph (1) or (2), in the profits of an enterprise of the other Contracting State and charged to tax in that other State, and the profits so included are profits which might have been expected to have accrued to that enterprise of the other State if the conditions operative between the enterprises had been those which might have been expected to have operated between independent enterprises dealing wholly independently with one another, then the first-mentioned State shall make an appropriate adjustment to the amount of tax charged on those profits in the first-mentioned State. In determining such an adjustment, due regard shall be had to the other provisions of this Agreement and for this purpose the competent authorities of the Contracting States shall if necessary consult each other. Article 10 DIVIDENDS 1.     Dividends paid by a company which is a resident of one of the Contracting States for the purposes of its tax, being dividends to which a resident of the other Contracting State is beneficially entitled, may be taxed in that other State. 2.     Such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident for the purposes of its tax, and according to the law of that State, but the tax so charged shall not exceed 15 per cent. of the gross amount of the dividends. 3.     The term "dividends" in this Article means income from shares and other income which is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident for the purposes of its tax. 4.     The provisions of paragraphs (1) and (2) shall not apply if the person beneficially entitled to the dividends, being a resident of one of the Contracting States, 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 any such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 5.     Dividends paid by a company which is a resident of one of the Contracting States, being dividends to which a person who is not a resident of the other Contracting State is beneficially entitled, shall be exempt from tax in that other State except insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or fixed base situated in that other State: Provided that this paragraph shall not apply in relation to dividends paid by any company which is a resident of Australia for the purposes of Australian tax and which is also a resident of India for the purposes of Indian tax. Article 11 INTEREST 1.     Interest arising in one of the Contracting States, being interest to which a resident of the other Contracting State is beneficially entitled, may be taxed in that other State. 2.     Such interest may also 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 15 per cent. of the gross amount of the interest. 3.     The term "interest" in this article includes interest from Government securities or from bonds or debentures, whether or not secured by mortgage and whether or not c arrying a right to participate in profits, and interest from any other form of indebtedness as well as all other income assimilated to income from money lent by the law, relating to tax, of the Contracting State in which the income arises, but does not include interest referred to in paragraph (1) of Article 8. 4.     The provisions of paragraphs (1) and (2) shall not apply if the person beneficially entitled to the interest, being a resident of one of the Contracting States, 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 indebtedness in respect of which the interest 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. 5.     Interest shall be deemed to arise in a Contracting State when the payer is that State itself or a political sub-division or local authority of that State or a person who is a resident of that State for the purposes of its tax. Where, however, the person paying the interest, whether the person is a resident of one of the Contracting States or not, has in one of the Contracting States or outside both Contracting States a permanent establishment or 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. 6.     Where, owing to a special relationship between the payer and the person beneficially entitled to the interest, or between both of them and some other person, the amount of the interest paid, having regard to the indebtedness for which it is paid, exceeds the amount which might have been expected to have been agreed upon by the payer and the person so entitled in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount. In that case, the excess part of the amount of the interest paid shall remain taxable according to the law, relating to tax, of each Contracting State, but subject to the other provisions of this Agreement. Article 12 ROYALTIES 1.     Royalties arising in one of the Contracting States, being royalties to which a resident of the other Contracting State is beneficially entitled, may be taxed in that other State. 2.     Such royalties may also be taxed in the Contracting State in which they arise, and according to the law of that State, but the tax so charged shall not exceed: a. in the case of:                                                       i.        royalties referred to in sub-paragraph (3)(b);                                                      ii.        payments or credits for services referred to in sub-paragraph (3)(d), subject to sub-paragraphs (3)(h) to (1), that are ancillary and subsidiary to the application or enjoyment of equipment for which payments or credits are made under sub-paragraph (3)#(b); or                                                     iii.        royalties referred to in sub-paragraph (3)(f) that relate to equipment mentioned in sub-paragraph (3)(b): 10 per cent. of the gross amount of the royalties; and b.    in the case of other royalties:                  i.        during the first five years of income for which this Agreement has effect: A.    where the payer is the Government or a political sub-division of that State or a public sector company: 15 per cent. of the gross amount of the royalties; and B.    in all other cases: 20 per cent. of the gross amount of the royalties; and              ii.        during all subsequent years of income: 15 per cent. of the gross amount of the royalties. 3.     The term "royalties" in this article means payments or credits, whether periodical or not, and, however described or computed, to the extent to which they are made as consideration for: a. the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trade mark, or other like property or right; b.the use of, or the right to use, any industrial, commercial or scientific equipment; c. the supply of scientific, technical, industrial or commercial knowledge or information; d.the rendering of any technical or consultancy services (including those of technical or other personnel) which are ancillary and subsidiary to the application or enjoyment of any such property or right as is mentioned in sub-paragraph (a), any such equipment as is mentioned in sub-paragraph (b) or any such knowledge or information as is mentioned in sub-paragraph (c); e. the use of, or the right to use:                                               i.                motion picture films;                                              ii.                films or video tapes for use in connection with television; or                                             iii.                tapes for use in connection with radio broadcasting; f. total or partial forbearance in respect of the use or supply of any property or right referred to in sub-paragraphs (a) to (e); or g.the rendering of any services (including those of technical or other personnel) which make available technical knowledge, experience, skill, knowhow or processes or consist of the development and transfer of a technical plan or design; but that term does not include payments or credits relating to services mentioned in sub-paragraphs (d) and (g) that are made: h. for services that are ancillary and subsidiary, and inextricably and essentially linked, to a sale of property; i.  for services that are ancillary and subsidiary to the rental of ships, aircraft, containers or other equipment used in connection with the operation of ships or aircraft in international traffic; j.  for teaching in or by an educational institution; k. for services for the personal use of the individual or individuals making the payments or credits; or l.  to an employee of the person making the payments or credits or to any individual or firm of individuals (other than a company) for professional services as defined in article 14. 4.     The provisions of paragraphs (1) and (2) shall not apply if the person beneficially entitled to the royalties, being a resident of one of the Contracting States, carries on business in the other Contracting State, in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the property, right or services in respect of which the royalties are paid or credited are 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.     (5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself or a political sub-division or local authority of that State or a person who is a resident of that State for the purposes of its tax. Where, however, the person paying the royalties, whether the person is a resident of one of the Contracting States or not, has in one of the Contracting States or outside both Contracting States a permanent establishment or fixed base in connection with which the liability to pay the royalties was incurred, and the royalties are borne by the permanent establishment or fixed base, then the royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6.     (6) Where, owing to a special relationship between the payer and the person beneficially entitled to the royalties, or between both of them and some other person, the amount of the royalties paid or credited, having regard to what they are paid or credited for, exceeds the amount which might have been expected to have been agreed upon by the payer and the person so entitled in the absence of such relationship, the provisions of this article shall apply only to the last mentioned amount. In that case, the excess part of the amount of the royalties paid or credited shall remain taxable according to law, relating to tax, of each Contracting State, but subject to the other provisions of this Agreement. Article 13 ALIENATION OF PROPERTY 1.     Income or gains derived by a resident of one of the Contracting States from the alienation of real property referred to in Article 6 and, as provided in that article, situated in the other Contracting State may be taxed in that other State. 2.     Income or gain derived from the alienation of property, other than real property referred to in Article 6, that forms part of the business property of a permanent establishment which an enterprise of one of the Contracting States has in the other Contracting State or pertains to a fixed base available to a resident of the first-mentioned State in that other State for the purpose of performing independent personal services, including income or gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State. 3.     Income or gains derived from the alienation of ships or aircraft operated in international traffic, or of property other than real property referred to in Article 6 pertaining to the operation of those ships or aircraft, shall be taxable only in the Contracting State of which the enterprise which operated those ships or aircraft is a resident. 4.     Income or gains derived from the alienation of shares or comparable interest in a company, the assets of which consist wholly or principally of real property referred to in Article 6 and, as provided in that article, situated in one of the Contracting States, may be taxed in that State. 5.     Income or gains derived from the alienation of shares or comparable interests in a company, other than those referred to in paragraph (4), may be taxed in the Contracting State of which the company is a resident. 6.     Nothing in this Agreement affects the application. of a law of a Contracting State relating to the taxation of gains of a capital nature derived from the alienation of property other than that to which any of the paragraphs (1), (2), (3), (4) and (5) apply. Article 14 INDEPENDENT PERSONAL SERVICES 1.     Income derived by an individual or a firm of individuals (other than a company) who is a resident of one of the Contracting States in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless: a. the individual or firm has a fixed base regularly available to the individual or firm in the other Contracting State for the purpose of performing the individual's or the firm's activities, in which case the income may be taxed in that other State but only so much of it as is attributable to activities exercised from that fixed base; or b.the stay by the individual or, in the case of a firm, by one or more members of the firm (alone or together) in the other Contracting State is for a period or periods amounting to or exceeding 183 days in a year of income, in which case only so much of the income as is derived from the activities of the individual, that member or those members, as the case may be, in that other State may be taxed in that other State. 2.     The term "professional services" includes services performed in the exercise of independent scientific, literary, artistic, educational or teaching activities as well as in the exercise of 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, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by an individual who is a resident of one of the Contracting States 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 from that exercise may be taxed in that other State. 2.     Notwithstanding the provisions of paragraph (1), remuneration derived by an individual who is a resident of one of the Contracting States 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 that other State for a period or periods not exceeding in the aggregate 183 days in a year of income of that other State; b.the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and c. the remuneration is not deductible in determining taxable profits of a permanent establishment or a fixed base which the employer has in that other State. 3.     Notwithstanding the preceding provisions of this article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by a resident of one of the Contracting States may be taxed in that State. Article 16 DIRECTORS' FEES Directors' fees and similar payments derived by a resident of one of the Contracting States 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 ENTERTAINERS 1.             Notwithstanding the provisions of Articles 14 and 15, income derived by residents of one of the Contracting States as entertainers, such as theatre, motion picture, radio or television artistes, musicians and athletes, from their personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2.             Where income in respect of the personal activities of an entertainer as such accrues not to that entertainer 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 are exercised. 3.             Notwithstanding the provisions of paragraph (1), income derived by an entertainer who is a resident of one of the Contracting States, from the entertainer's 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 or local authorities. 4.             Notwithstanding the provisions of paragraph (2) and Articles 7, 14 and 15, where income in respect of personal activities exercised by an entertainer in the entertainer's capacity as such in one of the Contracting States accrues not to the entertainer 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 or local authorities. 4.Article 18 PENSIONS AND ANNUITIES 1.             Pensions (not including pensions referred to in Article 19) and annuities paid to a resident of one of the Contracting States shall be taxable only in that State. 2.             The term "annuity" means a stated sum payable periodically at 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 19 GOVERNMENT SERVICE 1.             Remuneration, other than a pension or annuity paid by one of the Contracting States or a political sub-division or local authority of that State to any individual in respect of services rendered in the discharge of Governmental functions, shall be taxable only in that State. However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the recipient is, a resident of that other State who: a.     is a citizen of that State; or b.    did not become a resident of that State solely for the purpose of performing the services. 2.             Any pension paid by, or out of funds created by, one of the Contracting States or a political sub-division or a local authority thereof to an individual in respect of services rendered to that State or sub-division or authority shall be taxable only in that State. However, such pension shall be taxable only in other Contracting State if the recipient is a resident and a citizen of that other State. 3.             The provisions of Articles 15, 16 and 18 shall apply, as appropriate in the circumstances, to remuneration and pensions in respect of services rendered in connection with a business carried on by one of the Contracting States or a political sub-division or local authority thereof. Article 20 PROFESSORS AND TEACHERS 1.             Where a professor or teacher who is a resident of one of the Contracting States visits the other Contracting State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, any remuneration that person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such remuneration is, or upon the application of this article will be, subject to tax in the first-mentioned State. 2.             This article shall not apply to remuneration which a professor of teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons. Article 21 STUDENTS AND TRAINEES Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of the student's or trainee's education or training, receives payments from sources outside that other State for the purpose of the student's or trainee's maintenance, education or training, those payments shall be exempt from tax in that other State. Article 22 INCOME NOT EXPRESSLY  MENTIONED 1.             Items of income of a resident of one of the Contracting States which are not expressly mentioned in the foregoing articles of this Agreement shall be taxable only in that State. 2.             However, any such income derived by a resident of one of the Contracting States from sources in the other Contracting State may also be taxed in that other State. 3.             The provisions of paragraph (1) shall not apply to income derived by a resident of one of the Contracting States where that income is effectively connected with a permanent establishment or fixed base situated in the other Contracting State. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply. Article 23 SOURCE OF INCOME 1.     Income, profits or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, Articles 10 to 20 and Article 22 may be taxed in the other Contracting State, shall for the purposes of the law of that other State relating to its tax be deemed to be income from sources in that other State. 2.     Income, profits or gains derived by a resident of one of the Contracting States which, under any one or more of Articles 6 to 8, Articles 10 to 20 and Article 22 may be taxed in the other Contracting State, shall for the purposes of Article 24 and of the law of the first-mentioned State relating to its tax be deemed to be income from sources in that other State. Article 24 METHODS OF ELIMINATION OF DOUBLE TAXATION 1.       a.     Subject to the provisions of the law of Australia from time to time in force which relate to the allowance of a credit against Australian tax of tax paid in a country outside Australia (which shall not affect the general principle hereof), Indian tax paid under the law of India and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of Australia from sources in India shall be allowed as a credit against Australian tax payable in respect of that income. b.    Where a company which is a resident of India and is not a resident of Australia for the purposes of Australian tax pays a dividend to a company which is a resident of Australia and which controls directly or indirectly not less than 10 per cent. of the voting power of the first-mentioned company, the credit referred to in sub-paragraph (a) shall include the Indian tax paid by that first-mentioned company in respect of that portion of its profits out of which the dividend is paid. 2.     In paragraph (1), Indian tax paid shall include: a.     subject to sub-paragraph b.    an amount equivalent to the amount of any Indian tax forgone which, under the law of India relating to Indian tax and in accordance with this Agreement, would have been payable as Indian tax on income but for an exemption from, or reduction of, Indian tax on that income in accordance with:                                           i.    section 10(4), 10(15)(iv), 10A, 10B, 80HHC, 80HHD or 80-I of the Income-tax Act, 1961, insofar as those provisions were in force on, and have not been modified since, the date of signature of this Agreement, or have been modified only in minor respects so as not to affect their general character; or                                          ii.    any other provision which may subsequently be made granting an exemption from or reduction of Indian tax which the Treasurer of Australia and the Ministry of Finance of India agree from time to time in letters exchanged for this purpose to be of a substantially similar character, if that provision has not been modified thereafter or has been modified only in minor respects so as not to affect its general character; and c.     in the case of interest derived by a resident of Australia which is exempted from Indian tax under the provisions referred to in sub-paragraph (a), the amount which would have been payable as Indian tax if the interest had not been so exempt and if the tax referred to in paragraph (2) of Article 11 did not exceed 10 per cent. of the gross amount of the interest. 3.     Paragraph (2) shall apply only in relation to income derived in any of the first ten years of income in relation to which this Agreement has effect under sub-paragraph (1)(a)(ii) of Article 28 or in any later year of income that may be agreed by the Contracting States in letters exchanged for this purpose. 4.     In the case of India, double taxation shall be avoided as follows: a.     the amount of Australian tax paid under the laws of Australia and in accordance with the provisions of this Agreement, whether directly or by deduction, by a resident of India in respect of income from sources within Australia which has been subjected to tax both in India and Australia shall be allowed as a credit against the Indian tax payable in respect of such income but in an amount not exceeding that proportion of Indian tax which such income bears to the entire income chargeable to Indian tax; and b.    for the purposes of the credit referred to in sub-paragraph (a) above, where the resident of India is a company by which surtax is payable, the credit to be allowed against Indian tax shall be allowed in the first instance against the income-tax payable by the company in India and, as to the balance, if any, against the surtax payable by it in India. 5.     Where a resident of one of the Contracting States derives income which, in accordance with the provisions of this Agreement, shall be taxable only in the other Contracting States, the first-mentioned State may take that income into account in calculating the amount of its tax payable on the remaining income of that resident. Article 25 MUTUAL AGREEMENT PROCEDURE 1.     Where a person who is a resident of one of the Contracting States considers that the actions of the taxation authority of one or both of the Contracting States result or will result for the person in taxation not in accordance with this Agreement, the person may, notwithstanding the remedies provided by the national laws of those States, present a case to the competent authority of the Contracting State of which the person is a resident. The case must be presented within three years from the first notification of the action giving rise to taxation not in accordance with this Agreement. 2.     The competent authority shall end eavour, if the claim appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with this Agreement. The solution so reached shall be implemented notwithstanding any time limits in the national laws of the Contracting States. 3.     The competent authorities of the Contracting States shall jointly endeavour to resolve any difficulties or doubts arising as to the application of this Agreement. 4.     The competent authorities of the Contracting States may communic ate with each other directly for the purpose of giving effect to the provisions of this Agreement. Article 26 EXCHANGE OF INFORMATION 1.             The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or of the domestic laws of the Contracting States concerning the taxes to which this Agreement applies insofar as the taxation thereunder is not contrary to this Agreement, or for the prevention of evasion or avoidance of, or fraud in relation to, such taxes. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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) concerned with the assessment or collection of, enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes to which this Agreement applies and shall be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2.             The competent authorities may, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchange of information shall be made. The exchange of information shall be either on a routine basis or on request with reference to particular cases, or both. The competent authorities of the Contracting States may agree from time to time on the list of the information which shall be furnished on a routine basis. 3.             In no case shall the provisions of paragraph (1) be construed so as to impose on the competent authority of a Contracting State the obligation:                                           i.    to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;                                          ii.    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;                                         iii.    to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or to supply information, the disclosure of which would be contrary to public policy. Article 27 DIPLOMATIC AND CONSULAR OFFICIALS Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special international Agreements. Article 28 ENTRY INTO FORCE 1.             This Agreement shall enter into force on the date on which the Contracting States exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Agreement the force of law in Australia and in India, as the case may be, and thereupon this Agreement shall have effect: a. In Australia:                                                       i.        in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1st July in the calendar year next following that in which the Agreement enters into force; and                                                      ii.        in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1st July, in the calendar year next following that in which the Agreement enters into force; b.    In India: in respect of income, profits or gains arising in any year of income beginning on or after 1st April, in the calendar year next following that in which the Agreement enters into force. 3.     The Agreement made between the Government of Australia and the Government of the Republic of India for the avoidance of double taxation of income derived from International air transport signed at Canberra on 31st May, 1983 (in this article called "1983 Agreement") shall cease to have effect with respect to taxes to which this Agreement applies when the provisions of this Agreement become effective in accordance with paragraph (1). 4.     The 1983 Agreement shall terminate on the expiration of the last date on which it has effect in accordance with the foregoing provisions of this Article. Article 29