Amendment in the Convention between the Government of the Republic of India and the Government of Japan - G.S.R. 101(E), dated 1st March, 1990

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....X) S. O. 753 (E).-Whereas the Convention between the Government of the Republic of India and the Government of Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has come into force on 29th December, 1989 after the exchange of instruments of ratification as required by paragraph 1 of article 28 of the said Convention and the said Conv....

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....to omit, 'the Export-Import Bank of Japan' and the 'Overseas Economic Co-operation Fund' from sub-clauses (ii) and (iii) respectively of clause (a) of paragraph 4 of article 11 and substitute 'Japan Bank for International Co-operation' instead : 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 t....