[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART-II SECTION 3, SUB-SECTION (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)
Notification No. 46/2015
Dated- 17th June, 2015
S.O. (E). – In exercise of powers conferred by clause (6C) of section 10 of the Income -tax Act, 1961 (43 of 1961), the Central Government hereby declares that any income arising to M/s Dassault Aviation S.A, having its office at S.A. at capital de 81 007 176 Euros RCS Paris B 712 042 456, by way of royalty or fees for technical services received in pursuance of the agreement vide General Contract No. Air HQ /96102/2/ASR-DA, on dated 29th July, 2011 entered into between M/s Dassault Aviation and Thales Systemes Aeroportes and the Government of India for undertaking retrofitting of fifty-one defence aircraft connected with security of India, shall not be included in computing the total income of a previous year of the said company under the said Act.
[F. No. 200/17/2014-ITA-I]
(Deepshikha Sharma)
Director to the Government of India
