Withholding limits on cross-border dividends, interest and royalties clarified; permanent establishment and mutual agreement procedures govern taxation relief.
Bilateral Convention allocates taxing rights between India and the United States, defines residence and permanent establishment, prescribes withholding ceilings for dividends, interest, royalties and fees for included services, and provides arm's-length profit attribution, limitation-on-benefits, non-discrimination, and MAP-based dispute resolution. Article 28 requires exchange of information with confidentiality safeguards. The Protocol and memoranda clarify scope of included services and PE agency rules, and an MoU with administrative Instructions permits suspension of tax collection during MAP on specified conditions, including provision of a bank guarantee.

Double taxation convention transitional period extended, modifying the Protocol to lengthen initial applicability of Article 24 provisions.
The Protocol to the India-Korea Convention limiting the temporary application of paragraphs 2 and 4 of Article 24 to the first five years is modified: competent authorities agreed to extend that transitional period so those paragraphs will apply for the first ten years, and the Central Government, under statutory powers, substitutes "the first ten years" for "the first five years" in paragraph 4 of the Protocol.

Corrigendum to DTAA notification corrects typographical and textual errors in the published treaty notification text.
Corrigendum issues textual corrections to the Gazette notification of the Double Taxation Avoidance Agreement, rectifying typographical and transcription errors by specifying word replacements, omission of a listed line, and phrase adjustments identified by page, column and line so that the official published text accurately reflects the intended wording.

Jurisdiction of income-tax authorities: Chief Commissioners may issue written orders delegating powers of specified income-tax authorities.
The Central Board of Direct Taxes authorises specified Chief Commissioners to issue written orders delegating the exercise of powers and functions of particular Income-tax authorities for specified territorial areas, persons, incomes or cases, subject to a proviso that such orders must not interfere with the discretion of Deputy Commissioners (Appeals) or Commissioners (Appeals); the notification supersedes an earlier one and comes into force on publication in the official gazette.

Income-tax certificate proceedings rules amended: a specified procedural rule is omitted and the change takes effect on publication.
The Central Board of Direct Taxes issues the Income-tax (Certificate Proceedings) (Third Amendment) Rules, 1990, omitting rule 6 of the Income-tax (Certificate Proceedings) Rules and providing that the amendment shall come into force on publication in the Official Gazette.

Housing Finance Companies authorised to accept pledging of National Savings Certificates VIII Issue after National Housing Bank approval.
The Ministry of Finance notifies that nine housing finance companies, approved by the National Housing Bank, are authorised to accept pledging of National Savings Certificates VIII Issue, thereby linking the power to receive pledged NSC instruments to prior approval by the National Housing Bank.

Social Security Certificates sale discontinued effective 31 August 1990; public sales will cease after that date.
Sale of Social Security Certificates will be discontinued with effect from the close of business on 31 August 1990, as an administrative directive from the Ministry of Finance, Department of Economic Affairs, instructing that public sales of those certificates are to cease and terminating the sale mechanism for those fiscal instruments.

Corrigendum to income-tax convention corrects typographical and textual errors in prior treaty notification, restoring accurate treaty language.
Corrigendum to GSR 282(E) (13 March 1987) issues precise textual corrections to the published Convention between India and the Hungarian People's Republic concerning income tax. It specifies page, column and line references for typographical, orthographic and punctuation changes-including omission of a hyphen, corrected accented and apostrophised forms, pluralisation and spelling corrections, comma insertions, and correction of a signatory's initials-so the Gazette text reflects the intended treaty wording.

National Savings Certificates amendment permits local authorities and approved housing finance companies as eligible subscribers, effective on publication.
The amendment to rule 12(1) of the National Savings Certificates (VIII Issue) Rules, 1989 omits a trailing conjunction and inserts two clauses establishing as eligible subscribers a local authority and a housing finance company approved by the National Housing Bank and notified by the Central Government.

Double taxation avoidance treaty allocates taxing rights, limits source withholding and provides MAP, information exchange and collection assistance.
Bilateral agreement governs avoidance of double taxation between India and the German Democratic Republic, applying to residents and specified taxes (Indian income and wealth taxes; specified GDR income, corporate and property taxes and similar successor taxes). It allocates taxing rights for business profits to the State of residence unless business is carried on through a permanent establishment in the other State, prescribes methods for attributing profits to such establishments, caps source withholding on dividends, interest and royalties for beneficial owners, allocates capital gains taxation by type, and provides non-discrimination, mutual agreement, exchange of information and assistance in collection mechanisms.

Double taxation avoidance - treaty allocates taxing rights, limits source withholding, and provides mutual dispute resolution.
Convention allocates taxing rights between India and Japan to avoid double taxation and fiscal evasion, applying to residents and specified taxes; it defines residence and a broad concept of permanent establishment with time and activity thresholds, prescribes attribution of profits to permanent establishments on an arm's-length basis, sets source-state ceilings for dividends, interest and royalties where recipient is beneficial owner, and provides mechanisms for relief from double taxation through credit/deduction, non-discrimination protections, a mutual agreement procedure for resolving treaty application disputes, and exchange of tax information subject to confidentiality and domestic law limits.

Double taxation avoidance: Treaty allocates taxing rights, sets withholding ceilings and mutual procedures to prevent fiscal evasion.
The Agreement establishes a bilateral double taxation avoidance regime between India and Poland, defining residents, permanent establishment, and competent authorities; allocates taxing rights by income category (immovable property, business profits, air and shipping, dividends, interest, royalties, capital gains, personal services); sets withholding tax ceilings subject to exceptions; provides mutual agreement procedure, exchange of information with confidentiality safeguards, assistance in collection of definitive tax claims, non-discrimination, and methods for elimination of double taxation.

Social Security Certificates amended to revise authority descriptions for Time Scale and Lower Selection Grade sub postmasters.
The amendment to the Social Security Certificates Rules, 1982 substitutes in clause (b) of sub rule (4) of Rule 21 the authority description for item (i) with "Departmental Sub Postmasters in the Time Scale Post Offices" and for item (ii) with "Sub Postmasters of Lower Selection Grade Post Offices," and comes into force on publication in the Official Gazette under powers conferred by the Government Savings Certificates Act.

Income-tax certificate proceedings amended: Tax Recovery Officers' role expanded, forms updated, interest and appeal authorities revised.
The rules shift execution authority to Tax Recovery Officers, who will exercise jurisdiction as directed and may continue transferred proceedings without reissuing processes; they must inform the Assessing Officer when a certificate or copy is sent and report recoveries. Numerous rules and forms replace references to Income-tax Officer or Tax Recovery Commissioner with Tax Recovery Officer, Assessing Officer, or the undersigned, retitle appeal authority to Chief Commissioner or Commissioner, and amend interest to one and one-half percent per month in specified forms.

Approval under section 35(1)(ii) requires institutions to keep separate research accounts and file audited annual returns.
Approval granted to Lady Anusya Singhania Medical Research Society as an institution for research expenditure deduction under section 35(1)(ii) is subject to conditions: maintain separate research accounts; submit annual returns of scientific research to the Department of Scientific and Industrial Research by the annual deadline; furnish audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by prescribed dates; and apply in triplicate for extension of approval through the local tax authorities with additional copies to the research department before expiry.

Approval under section 35(1)(iii): research institute recognised as institution with reporting, audit and approval renewal conditions.
Social Policy Research Institute, Jaipur was recognised as an Institution for purposes of research expenditure under section 35(1)(iii), subject to conditions: maintain separate accounts for scientific research; file annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May; submit audited annual accounts showing income, expenditure, assets and liabilities to specified tax and scientific authorities by 30th June; and apply in triplicate through the local tax authority for extension three months before expiry with six copies to the Secretary.

Approval under Section 35(1)(ii) requires institutions to keep separate research accounts and file annual audited returns.
Approval under Section 35(1)(ii) is granted to the institution on condition that it maintains a separate account for research funds, furnishes annual returns of research activities to the Department of Scientific and Industrial Research by 31 May, submits audited annual accounts showing income, expenditure and assets and liabilities to designated tax and research authorities by 30 June, and applies in triplicate through the local tax office for extension of approval three months before expiry while providing additional copies to the Secretary, Department of Scientific and Industrial Research.

Approval under section 35(1)(iii): research institution granted tax-exemption subject to accounting, reporting, audited accounts, and renewal procedure.
Approval under section 35(1)(iii) is conferred on the Indian Council for Research on International Economic Relations as an Institution subject to: maintaining separate accounts for research receipts; furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; submitting audited annual accounts to specified authorities by 30th June; and applying for extension in triplicate through the jurisdictional Commissioner/Director three months before expiry while supplying six copies to the Secretary.

Research institution approval under section 35(1)(iii) requires separate accounts and annual reporting to maintain tax benefits.
Approval is granted to the Institute of Company Secretaries as an institution for purposes of the income tax provision relating to scientific research for the period 1 April 1989 to 31 March 1990, subject to conditions: maintain separate research accounts; furnish annual research returns to the Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to specified authorities by 30 June; and apply in triplicate through the tax jurisdiction for extension three months before expiry while sending six copies to the Department for renewal.

Research-expenditure approval under section 35(1)(ii) requires annual audited accounts, returns, and timely renewal application for exemption.
Approval is granted to Guha Institute of Biochemistry, Calcutta, under the Section 35(1)(ii) tax provision for sums applied to scientific research for the period 1 April 1989 to 31 March 1990, subject to conditions: maintain separate research accounts; furnish annual research returns to the Department of Scientific and Industrial Research by 31 May; submit audited annual accounts to the Director-General (Income-tax Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant income-tax commissioner/director by 30 June; and apply in triplicate for extension three months before expiry while sending six copies to the Secretary, Department of Scientific and Industrial Research.