Protocol

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....derstood that the remuneration for furnishing of services covered by the sub-paragraph (1) of paragraph 2 shall be taxed according to Article 7 or, on request of the enterprise, according to the rates provided for 1[in paragraph 2 of Article 12.] With respect to paragraph 3 of Article 5, it is understood that the maintenance of a stock of goods or merchandise for the purpose of delivery, or facilities used for delivery of goods and merchandise do not constitute a permanent establishment as long as the conditions of paragraph 2 or 4 of the same Article are not fulfilled. 2[With respect to paragraph 5 of Article 5], it is understood that a person who habitually secures orders in a Contracting State wholly or almost wholly for the enterprise itself, shall be deemed to be a permanent establishment of that enterprise only if such person habitually represents to persons offering to buy goods or merchandise that acceptance of an order by such person constitutes that agreement of the enterprise to supply goods or merchandise under the terms and conditions specified in the order. 2. With reference to Article 7 11[****] 10[3.] In the case of contracts for the survey, supply, installati....

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....nds), 11 (Interest) and 12 (Royalties and fees for technical services), if under any Convention, Agreement or Protocol between India and a third State which is a member of the OECD signed after the signature of this Amending Protocol, India limits its taxation at source on dividends, interest, royalties or fees for technical services to a rate lower than the rate provided for in this Agreement on the said items of income, the same rate as provided for in that Convention, Agreement or Protocol on the said items of income shall also apply between both Contracting States under this Agreement as from the date on which such Convention, Agreement or Protocol enters into force. If after the date of signature this Amending Protocol, India under any Convention, Agreement or Protocol with a third State which is a member of the OECD, restricts the scope in respect of royalties or fees for technical services than the scope for these items of income provided for in Article 12 of this Agreement, then Switzerland and India shall enter into negotiations without undue delay in order to provide the same treatment to Switzerland as that provided to the third State.] 5[10[6.] With reference to sub-p....

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....he person(s) under examination or investigation and, if available, other particulars facilities that person's identification such as address, date of birth, marital status, tax identification number; (ii) the period of time for which the information is requested; (iii) a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State; (iv) the tax purpose for which the information is sought; (v) the name and, if available, address of any person believed to be in possession of the requested information. (c) If specifically requested by the competent authority of the requesting Contracting State, the competent authority of the requested Contracting State shall provide information in the form of authenticated copies of documents. (d) The purpose of referring to information that may be foreseeably relevant is intended to provide for exchange of information in tax matters to the widest possible extent without allowing the Contracting States to engage in "fishing expeditions" or to request information that is unlikely to be relevant to the tax affairs of a given taxpay....

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....Notification No. 35 dated 07-02-2001 before it was read as, "4." 7. Inserted vide Notification No. 35 dated 07-02-2001 8. Substituted vide Notification No. 35 dated 07-02-2001 before it was read as, "5. With reference to Article 23" 9. Inserted vide Notification No. 62/2011 dated 27-12-2011 10. Re-Numbered vide Notification No. 62/2011 dated 27-12-2011 before it was read as, "1.", "3. ", "4. ", "5. ", "6. ", "7. " 11. Omitted vide Notification No. 62/2011 dated 27-12-2011 before it was read as, "2. With respect to paragraph 1 of Article 7 it is understood the words "directly or indirectly" mean, for the purposes of this Article, that where a permanent establishment takes an active part in negotiating, concluding or fulfilling contract entered into by the enterprise, then, notwithstanding that of parts of the enterprise have also participated in those transactions, there shall be attributed to the permanent establishment that proportion of profits of the enterprise arising out of those contracts as the contribution of the permanent establishment to those transa....