Double taxation avoidance: allocation of taxing rights between India and Germany via residence, permanent establishment and credit rules.
The Agreement allocates taxing rights between India and the Federal Republic of Germany, defining covered taxes and persons, and treating residence and company residence rules. A permanent establishment concept determines source taxation of industrial or commercial profits, with arm's length attribution or reasonable estimation where necessary. Separate rules govern dividends, interest, immovable property, capital gains, shipping and air transport, and personal services with a 183 day temporary presence exception. Relief is effected by exclusion or by tax credit subject to specified minima; competent authorities may exchange confidential information and resolve cases by mutual agreement.

Coasting trade port designation permits coastal shipping access under the Sea Customs Act for the named local port.
Declaration under Section 12 of the Sea Customs Act, 1878 designates Baindur in South Kanara, Mysore, as a port for carrying on coasting trade with Customs ports and for no other purpose, issued by the Central Board of Revenue as applied to India and the State of Pondicherry and superseding Notification No. 164-Customs dated 17th May, 1958.

Public Provident Fund Scheme creates a statutory long term savings framework by Central Government notification under enabling Act.
The Central Government, under the enabling provision of the Public Provident Fund Act, issued notification G.S.R. 1136 dated 15 June 1960 to promulgate the Public Provident Fund Scheme, 1968, establishing the regulatory framework, terms and administrative mechanism for a long term provident savings scheme.

Coasting trade ports designation enables specified places to trade with customs ports under Sea Customs Act authority.
Under section 12 of the Sea Customs Act the Central Board of Revenue declares the places named in the annexed Schedule to be ports within the jurisdiction of the Commissioner of Central Excise, Baroda, solely for carrying on coasting trade with Customs ports and for no other purpose, superseding Notification No. 102-Customs.

Duty exemption for bonded-warehouse manufactured machinery limited to excess over duty on like imported articles at clearance.
Exemption applies to aluminium articles of specified tariff items manufactured in a warehouse under the Manufacture in Customs Bond (General) Rules, 1960 and cleared for home consumption; duty is remitted to the extent that the duty on imported aluminium used in manufacture exceeds the duty leviable at the date of clearance on like imported articles.