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SECTION90OFTHEINCOMETAXACT,1961DOUBLETAXATIONAGREEMENTAGREEMENTAMONG
THEGOVERNMENTSOFSAARCMEMBERSTATESFORAVOIDANCEOFDOUBLETAXATIONANDMUTUAL
ADMINISTRATIVEASSISTANCEINTAXMATTERS
NOTIFICATIONNO.3/2011[SO34(E)]FTDII[F.NO.500/96/97FTDII],DATED1012011

WHEREAStheannexedAgreementamongtheGovernmentsofSAARC(SouthAsian AssociationforRegionalCooperation)
MemberStatescomprisingthePeople'sRepublicofBangladesh,theKingdomofBhutan,theRepublicofIndia,theRepublicof
Maldives,theKingdomofNepal,theIslamicRepublicofPakistanandtheDemocraticSocialistRepublicofSriLankaforthe
avoidanceofdoubletaxationandmutualadministrativeassistanceintaxmatterssignedinDhaka,Bangladeshonthe13thday
ofNovember,2005shallcomeintoforceonthe19thdayofMay,2010,beingthethirtiethdayafterthenotificationdated19th
April,2010issuedbySAARCSecretariatregardingcompletionofallformalities,includingratification,whereverapplicable,
byallMemberStates,inaccordancewithArticle16ofthesaidAgreement
NOW,THEREFORE,inexerciseofthepowersconferredbysection90oftheIncometaxAct,1961(43of1961),theCentral
Government hereby directs that all the provisions of the saidAgreement shall be given effect to in the Union of India with
effectfromthe1stdayofApril,2011.
ANNEXURE
SAARCLIMITEDMULTILATERALAGREEMENTONAVOIDANCEOFDOUBLETAXATIONANDMUTUAL
ADMINISTRATIVEASSISTANCEINTAXMATTERS
Preamble
TheGovernmentsoftheSAARC(SouthAsianAssociationforRegionalCooperation) MemberStatescomprisingthePeople's
RepublicofBangladesh,theKingdomofBhutan,theRepublicofIndia,theRepublicofMaldives,theKingdomofNepal,the
IslamicRepublicofPakistanandtheDemocraticSocialistRepublicofSriLanka
DesiringtoconcludeanAgreementonAvoidanceofDoubleTaxationandMutualAdministrativeAssistanceintaxmatterswith
aviewtopromotingeconomiccooperationamongsttheSAARCMemberStates
Haveagreedasfollows:

ARTICLE1
GENERALDEFINITIONS
1.ForthepurposesofthisAgreement,unlessthecontextotherwiserequires:
(a)

theterm"MemberState"meansoneoftheStatesasperScheduleI

(b)

the term "person" includes an individual, a company, a body of persons and any other entity which is
treatedasataxableunitunderthetaxationlawsinforceintherespectiveMemberStates

(c)

theterm"tax"means,tax(es)coveredasperScheduleII,asthecontextrequires

(d)

theterm"CompetentAuthority"meansCompetentAuthorityasperScheduleIII

(e)

theterm"national"meansanyindividualpossessingthenationalityofaMemberStateand

(f)

theterm"fiscalyear"meanstheyearasdefinedinScheduleIV.

2.Asregardstheapplication oftheAgreementatanytimebyaMemberStateanytermnotdefined thereinshall,unlessthe

contextotherwiserequires,havethemeaningthatithasatthattimeunderthelawofthatMemberStateforthepurposesofthe
taxestowhichtheAgreementappliesandany meaningundertheapplicabletaxlawsofthatMemberStateprevailingovera
meaninggiventothetermunderotherlawsofthatMemberState.

ARTICLE2
PERSONSCOVERED
ThisAgreement shall apply to persons who are residents of one or more of the Member States, in respect of which it has
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enteredintoforceinaccordancewithArticle16.

ARTICLE3
TAXESCOVERED
1.ThisAgreementshallapplytotaxesonincomeimposedbyoronbehalfoftheMemberStates.
2.Thereshallberegardedastaxesonincomealltaxesimposedontotalincome,oronelementsofincome,includingtaxeson
gainsfromthealienationofmovableorimmovablepropertyandtaxesonthetotalamountsofwagesorsalariespaidordeemed
tobepaidbyenterprises.
3.TheexistingtaxestowhichtheAgreementshallapplyarelistedinScheduleII.
4.TheAgreementshallapply alsotoanyidenticalorsubstantiallysimilartaxesthatareimposedafterthedateofsignatureof
theAgreementinadditionto,orinplaceof,theexistingtaxes.TheCompetentAuthoritiesoftheMemberStatesshallnotifythe
SAARCSecretariatofanysignificantchangesthathavebeenmadeintheirrespectivetaxationlaws.

ARTICLE4
RESIDENT
1.ForthepurposesofthisAgreement,theterm"residentofaMemberState"meansanypersonwho,underthelawsofthat
Member State, is liable to tax therein by reason of his domicile, residence, placeof management or any other criterion of a
similar nature, and also includes that Member State and any political subdivision or local authority thereof. This term,
however,doesnotincludeanypersonwhoisliabletotaxinthatMemberStateinrespectonlyofincomefromsourcesinthat
MemberState.
2.Where,byreasonoftheprovisionsofparagraph1,anindividualisaresidentofmorethanoneMemberState,his/herstatus
shallbedeterminedasfollows:
(a)

he/sheshallbedeemedtobearesidentonlyoftheMemberStateinwhichhe/shehasapermanenthome
availabletohim/herifhe/shehasapermanenthomeavailabletohim/herinmorethanoneMemberState,
he/she shall be deemed to be a resident only of the Member State with which his/her personal and
economicrelationsarecloser(centreofvitalinterests)

(b)

iftheMemberStateinwhichhe/shehashis/hercentreofvitalinterestscannotbedetermined,orifhe/she
has not a permanent home available to him/her in any Member State, he/she shall be deemed to be a
residentonlyoftheMemberStateinwhichhe/shehasanhabitualabode

(c)

if he/she has an habitual abode in more than one Member State or in neither of them, he/she shall be
deemedtobearesidentonlyoftheMemberStateofwhichhe/sheisanational

(d)

ifhe/sheisanationalofmorethanoneMemberStateorofnoneofthem,theCompetentAuthoritiesof
theconcernedMemberStatesshallsettlethequestionbymutualagreement.

3.Where,byreasonoftheprovisionsofparagraph1,apersonotherthananindividualisaresidentofmorethanoneMember
State,itshallbedeemedtobearesidentonlyoftheMemberStateinwhichitsplaceofeffectivemanagementissituated.Ifthe
MemberStateinwhichitsplaceofeffectivemanagementissituatedcannotbedetermined,thentheCompetentAuthoritiesof
theconcernedMemberStatesshallsettlethequestionbymutualagreement.

ARTICLE5
EXCHANGEOFINFORMATION
1. The Competent Authorities of the Member States shall exchange such information, including documents and public
documentsorcertifiedcopiesthereof,asisnecessaryforcarryingouttheprovisionsofthisAgreementorofthedomesticlaws
of the Member States concerning taxes covered by this agreement insofar as the taxation thereunder is not contrary to the
Agreement.AnyinformationreceivedbyaMemberStateshallbetreatedassecretinthesamemannerasinformationobtained
under the domestic laws of that Member State and shall be disclosed only to persons or authorities (including courts and
administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the
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determinationofappealsinrelationtothetaxescoveredbytheagreement.Suchpersonsorauthoritiesshallusetheinformation
onlyforsuchpurposes.Theymaydisclosetheinformationinpubliccourtproceedingsorinjudicialdecisions.
2.Innocaseshalltheprovisionsofparagraph1beconstruedsoastoimposeonaMemberStatetheobligation:
(a)

tocarryoutadministrativemeasuresatvariancewiththelawsandadministrativepracticesofthatorofthe
otherMemberState

(b)

tosupplyinformation,includingdocumentsandpublicdocumentsorcertifiedcopiesthereof,whichare
notobtainableunderthelawsorinthenormalcourseoftheadministrationofthatoroftheotherMember
State

(c)

to supply information which would disclose any trade, business, industrial, commercial or professional
secretortradeprocess,orinformation,thedisclosureofwhichwouldbecontrarytopublicpolicy(ordre
public).

ARTICLE6
ASSISTANCEINTHECOLLECTIONOFTAXES
1.TheMemberStatesshalllendassistancetoeachotherinthecollectionofrevenueclaims.TheCompetentAuthoritiesofthe
MemberStatesmay,bymutualagreement,settlethemodeofapplicationofthisArticle.
2. The term "revenue claim" as used in thisArticle means an amount owed in respect of taxes covered by the Agreement
togetherwithinterest,penaltiesandcostsofcollectionorconservancyrelatedtosuchamount.
3.WhenarevenueclaimofaMemberStateisenforceableunderthelawsofthatMemberStateandisowedbyapersonwho,
atthattime,cannot,underthelawsofthatMemberState,preventitscollection,thatrevenueclaimshall,attherequestofthe
CompetentAuthority of that Member State, be accepted for purposes of collection by the CompetentAuthority of the other
MemberState,andthatrevenueclaimshallbecollectedbythatotherMemberStateinaccordancewiththeprovisionsofits
lawsapplicabletotheenforcementandcollectionofitsowntaxesasiftherevenueclaimwerearevenueclaimofthatother
MemberState.
4.WhenarevenueclaimofaMemberStateisaclaiminrespectofwhichthatMemberStatemay,underitslaw,takemeasures
ofconservancywithaviewtoensureitscollection,thatrevenueclaimshall,attherequestoftheCompetentAuthorityofthat
MemberState,beacceptedforpurposesoftakingmeasuresofconservancybytheCompetentAuthorityoftheotherMember
State.That other Member State shall take measures of conservancy in respect of that revenue claim in accordance with the
provisionsofitslawsasiftherevenueclaimwerearevenueclaimofthatotherMemberStateevenif,atthetimewhensuch
measuresareapplied,therevenueclaimisnotenforceableinthefirstmentionedMemberStateorisowedbyapersonwhohas
arighttopreventitscollection.
5.TheprovisionsofthisArticle shallbeinvokedonrequestofaMemberStateonlyafterallpermissiblemeasuresofrecovery
underthedomesticlawsofthatMemberStatehavebeenexhausted.
6. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Member State for purposes of
paragraph3or4shallnot,inthatMemberState,besubjecttothetimelimitsoraccordedanypriorityapplicabletoarevenue
claimunderthelawsofthatMemberStatebyreasonofitsnatureassuch.Inaddition,arevenueclaimacceptedbyaMember
Stateforthepurposesofparagraph3or4shallnot,inthatMemberState,haveanypriorityapplicabletothatrevenueclaim
underthelawsoftheotherMemberState.
7.Proceedingswithrespecttotheexistence,validityortheamountofarevenueclaimofaMemberStateshallonlybebrought
before the courts or administrative bodies of that Member State. Nothing in this Article shall be construed as creating or
providinganyrighttosuchproceedingsbeforeanycourtoradministrativebodyoftheotherMemberState.
8.Where,atanytimeafterarequesthasbeenmadebyaMemberStateunderparagraph3or4andbeforetheotherMember
State has collected and remitted the relevant revenue claim to the firstmentioned Member State, the relevant revenue claim
ceasestobe:
(a)

inthecaseofarequestunderparagraph3,arevenueclaimofthefirstmentionedMember State that is

enforceableunderthelawsofthatMemberStateandisowedbyapersonwho,atthattime,cannot,under
thelawsofthatMemberState,preventitscollection,or

(b)

inthecaseofarequestunderparagraph4,arevenueclaimofthefirstmentionedMemberStateinrespect

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ofwhichthatMemberStatemay,underitslaws,takemeasuresofconservancywithaviewtoensureits
collection. The Competent Authority of the firstmentioned Member State shall promptly notify the
CompetentAuthorityoftheotherMemberStateofthatfactand,attheoptionoftheotherMemberState,
thefirstmentionedMemberStateshalleithersuspendorwithdrawitsrequest.
9.InnocaseshalltheprovisionsofthisArticlebeconstruedsoastoimposeonaMemberStatetheobligation:
(a)

tocarryoutadministrativemeasuresatvariancewiththelawsandadministrativepracticeofthatorofthe
otherMemberState

(b)

tocarryoutmeasureswhichwouldbecontrarytopublicpolicy(ordrepublic)

(c)

toprovideassistanceiftheotherMemberStatehasnotpursuedallreasonablemeasuresofcollectionor
conservancy,asthecasemaybe,availableunderitslawsoradministrativepractices

(d)

to provide assistance in those cases where the administrative burden for that Member State is clearly
disproportionatetothebenefittobederivedbytheotherMemberState.

ARTICLE7
SERVICEOFDOCUMENTS
1.At the request of the applicant Member State the requested Member State shall serve upon the addressee,documentsand
public documents including those relating to judicial decisions, which emanate from the applicant Member State and which
relatetoataxcoveredbythisAgreement.
2.TherequestedMemberStateshalleffectserviceofdocuments,includingpublicdocuments:
(a)

byamethodprescribedbyitsdomesticlawsfortheserviceofdocumentsofasubstantiallysimilarnature

(b)

totheextentpossible,byaparticularmethodrequestedbytheapplicantMemberStateortheclosestto
suchmethodavailableunderitsownlaws.

3.AMemberStatemayeffectserviceofdocumentsdirectlythroughthepostonapersoninanotherMemberState.
4.NothingintheAgreementshallbeconstruedasinvalidatinganyserviceofdocumentsbyaMemberStateinaccordancewith
itslaws.
5. When a document is served in accordance with this Article and it is not in English language, the same should be
accompaniedbyatranslationintoEnglish.

ARTICLE8
PROFESSORS,TEACHERSANDRESEARCHSCHOLARS
1.Aprofessor,teacherorresearch scholarwhoisorwasaresidentoftheMemberStateimmediatelybeforevisitingtheother
MemberStateforthepurposeofteachingorengaginginresearch,orboth,atauniversity, collegeor other similar approved
institution in that other Member State shall be exempt from tax in that other Member State on any remuneration for such
teachingorresearchforaperiodnotexceedingtwoyearsfromthedateofhis/herarrivalinthatotherMemberState.
2.ForthepurposesofthisArticle,anindividualshallbedeemedtobearesidentofaMemberStateifhe/sheisresidentinthat
MemberStateinthefiscalyearinwhichhe/shevisitstheotherMemberStateorintheimmediatelyprecedingfiscalyear.
3.Forthepurposesofparagraph1"approvedinstitution"meansaninstitutionwhichhasbeenapprovedinthisregardbythe
GovernmentoftheconcernedMemberState.

ARTICLE9
STUDENTS
1.Astudentwhoisorwasa residentofoneoftheMemberStatesimmediatelybeforevisitingtheotherMemberStateandwho
is present in that other Member State solely for the purpose of his/her education or training shall, besides grants, loans and
scholarshipsandanypaymentsreceivedfromsourcesoutsidethatStateforthepurposeofhis/hermaintenance,educationor
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training, be exempt from tax inthat other Member State on remuneration which he/she derives from an employment which
he/sheexercisesintheotherMemberStateiftheemploymentisdirectlyrelatedtohis/herstudies.
2.Theexemptionavailableunderparagraph1aboveinrespectofremunerationfromemploymentshallnotexceedanamount
equaltoUS$3000perannum.
3. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to
completetheeducationortrainingundertaken,butinnoeventshallanyindividualhavethebenefitsofthisArticle,formore
thansixconsecutiveyearsfromthedateofhis/herfirstarrivalinthatotherMemberState.

ARTICLE10
TRAINING
1. The Member States shall endeavour to hold and organise training programmes, seminars and workshops for the tax
administratorswiththeobjectiveof:
(i)

providing a common forum for senior tax administrators to meet and discuss problems of common
concern

(ii)

enhancingthetechnicalandadministrativeknowledgeandskillsoftaxadministratorsand

(iii)

evolvingstrategiestocombatcommontaxproblemsliketaxavoidance/evasionintheSAARCregion.

ARTICLE11
SHARINGOFTAXPOLICY
1. Each Member State shall endeavour to bring out a yearly report on changes made in its tax laws. This may also cover
introductionofnewsystemsortechniquesforcirculationamongtheMemberStates.
2.A Member State may, on request, make available its pool of talented experts to other Member States for the purposes of
drafting and organising legislation, tax procedures, operational management, on the job training programmes, information
systemandtechnologyetc.

ARTICLE12
IMPLEMENTATION
TheMemberStatesshallholdperiodicconsultations,asappropriate,ofCompetentAuthorities,witha viewtofacilitatingthe
effectiveimplementationofthisAgreement.

ARTICLE13
REVIEW
TheMemberStatesshallmeetinordertoreviewthisAgreementonrequestorattheendoffiveyearsfromthedateofitsentry
intoforce,unlesstheynotifytheSAARCSecretariat,inwriting,thatnosuchreviewisnecessary.

ARTICLE14
AMENDMENTS
ThisAgreementmaybeamendedbyconsensus.Anysuchamendmentwillbecome effectiveuponthedepositofinstrument(s)
ofacceptancewiththeSecretaryGeneralofSAARCbyallMemberStatesandissuanceofnotificationthereofbytheSAARC
Secretariat. Such an amendment shall have effect in the Member States from the date of commencement of their respective
fiscalyearfollowingtheissuanceofnotificationbytheSAARCSecretariat.

ARTICLE15
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DEPOSITORY
ThisAgreement will be deposited with the Secretary General of SAARC, who will furnish a certified copy thereof to each
MemberState.

ARTICLE16
ENTRYINTOFORCE
1.ThisAgreementshallenter intoforceonthethirtiethdayafterthenotificationissuedbytheSAARCSecretariatregarding
completionofallformalities,includingratification,whereverapplicable,byallMemberStates.
2.TheprovisionsofthisAgreementshallhaveeffect:
(i)

InBangladesh

(a) in respect of taxes withheld at source, in respect of amounts paid or credited on or after the first day of July next
followingthedateuponwhichtheAgreemententersintoforce
(b) withregardtoothertaxes,inrespectoftaxyearsbeginningonorafterthefirstdayofJulynextfollowingthedate
uponwhichtheAgreemententersintoforce
(ii)

InBhutan

(a) in respect of taxes withheld at source, in respect of amounts paid or credited on or after the first day of July next
followingthedateuponwhichtheAgreemententersintoforce
(b) withregardtoothertaxes,inrespectoftaxyearsbeginningonorafterthefirstdayofJulynextfollowingthedate
uponwhichtheAgreemententersintoforce
(iii)

InIndia,inrespectofincomederivedinanyfiscalyearonorafterthefirstdayof
AprilnextfollowingthedateuponwhichtheAgreemententersintoforce

(iv)

InMaldivesinrespectofincomederivedinanyfiscalyearonorafterthefirstdayof
JanuarynextfollowingthedateuponwhichtheAgreemententersintoforce

(v)

InNepalinrespectofincomearisinginanyyearofincomebeginningonorafterthe
first day of Nepalese fiscal year starting midJuly next following the date upon
whichtheAgreemententersintoforce

(vi)

InPakistan:

(a) in respect of taxes withheld at source, in respect of amounts paid or credited on or after the first day of July next
followingthedateuponwhichtheAgreemententersintoforce
(b) withregardtoothertaxes,inrespectoftaxyearsbeginningonorafterthefirstdayofJulynextfollowingthedate
uponwhichtheAgreemententersintoforceand
(vii)

InSriLankainrespectofincomederivedonorafterthefirstdayofApriloftheyear
nextfollowingthedateuponwhichtheAgreemententersintoforce.

ARTICLE17
TERMINATION
ThisAgreement shall remain in force indefinitely until terminated by a Member State.A Member State may terminate the
Agreement,throughdiplomaticchannels,bygivingnoticeofterminationatleastsixmonthsbeforetheendofanycalendaryear
beginningaftertheexpirationoffiveyearsfromthedateofentryintoforceoftheAgreement.Insuchevent,theAgreement
shallceasetohaveeffect:
(i)

In Bangladesh, in respect of income derived in any fiscal year on or after the first day of July next
followingtheexpirationofsixmonthsperiodfromthedateonwhichthewrittennoticeofterminationis
given

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(ii)

InBhutan,inrespectofincomederivedinanyfiscalyearonorafterthefirstdayofJulynextfollowing
theexpirationofsixmonthsperiodfromthedateonwhichthewrittennoticeofterminationisgiven

(iii)

InIndia,inrespectofincomederivedinanyfiscalyearonorafterthefirstdayofAprilnextfollowingthe
expirationofsixmonthsperiodfromthedateonwhichthewrittennoticeofterminationisgiven

(iv)

In Maldives, in respect of income derived in any fiscal year on or after the first day of January next
followingtheexpirationofsixmonthsperiodfromthedateonwhichthewrittennoticeofterminationis
given

(v)

In Nepal, in respect of income derived in any fiscal year on or after the first day of midJuly next
followingtheexpirationofsixmonthsperiodfromthedateonwhichthewrittennoticeofterminationis
given

(vi)

InPakistan,inrespectofincomederivedinanyfiscalyearonorafterthefirstdayofJulynextfollowing
theexpirationofsixmonthsperiodfromthedateonwhichthewrittennoticeofterminationisgivenand

(vii)

InSriLanka,inrespectofincomederivedonorafterthefirstdayofApriloftheyearnextfollowingthe
expirationofsixmonthsperiodfromthedateonwhichthewrittennoticeofterminationisgiven

INWITNESSWHEREOF,theundersigned,dulyauthorizedthereto,havesignedthisAgreement.
DONE at Dhaka, Bangladesh, OnThisTheThirteenth Day of NovemberTwoThousand Five, In Nine Originals In English
Language,AllTextsBeingEquallyAuthentic.

PROTOCOL
Onformalization,thisSAARCLimitedMultilateralAgreementonAvoidance ofDoubleTaxationandMutualAdministrative
AssistanceinTaxMattersshallbeapplicableonlyintheMemberStateswhere anadequateDirectTaxStructureisinplace.
Further,incaseofaMemberStatewheresuchastructureisnotinplace,thisAgreementshallbecomeeffectivefromthedate
onwhichsuchaMemberStateintroducesaproperDirectTaxStructureandnotifiestheSAARCSecretariattothiseffect.
FurtherthatintheeventofaconflictbetweentheprovisionsofthisLimitedMultilateralAgreement andthatofanybilateral
DoubleTaxationAvoidanceAgreementbetweentheMemberStates,the provisionsoftheAgreementsignedoramendedata
laterdateshallprevail.
DONE at Dhaka, Bangladesh, OnThisTheThirteenth Day of NovemberTwoThousand Five, In Nine Originals In English
Language,AllTextsBeingEquallyAuthentic.
SCHEDULEI
MEMBERSTATESTOTHEAGREEMENT
1.

ThePeople'sRepublicofBangladesh

2.

KingdomofBhutan

3.

RepublicofIndia

4.

RepublicofMaldives

5.

KingdomofNepal

6.

IslamicRepublicofPakistan

7.

DemocraticSocialistRepublicofSriLanka
SCHEDULEII
TAXESCOVERED

TheexistingtaxestowhichthisAgreementshallapply:
1. InBangladesh

Taxesonincomethatisdirecttax

2. InBhutan

IncometaximposedunderIncometaxAct,2001andtherulesthereof

3. InIndia

Incometax,includinganysurchargethereon

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4. InMaldives

Taxesonincomethatisdirecttax

5. InNepal

IncometaximposedundertheIncometaxAct,2058

6. InPakistan

TaxesonIncome

7. InSriLanka

Incometaxincludingtheincometaxbasedontheturnoverofenterpriseslicensedbythe
BoardofInvestment
SCHEDULEIII
COMPETENTAUTHORITY

Theterm"CompetentAuthority"means:
1.

InBangladesh

NationalBoardofRevenueoritsauthorizedrepresentative

2.

InBhutan

TheMinistryofFinanceoritsauthorizedrepresentative

3.

InIndia

TheFinanceMinister,GovernmentofIndia,oritsauthorizedrepresentative

4.

InMaldives

DepartmentofInlandRevenue,MinistryofFinanceandTreasury

5.

InNepal

HisMajesty'sGovernmentofNepal,MinistryofFinanceoritsauthorizedrepresentative

6.

InPakistan

CentralBoardofRevenueoritsauthorizedrepresentative

7.

InSriLanka

CommissionerGeneralofInlandRevenue
SCHEDULEIV
FISCALYEAR

Theterm"fiscalyear"means:

1.

IncaseofBangladesh

1stJuly30thJune

2.

IncaseofBhutan

1stJuly30thJune

3.

IncaseofIndia

1stApril31stMarch

4.

IncaseofMaldives

1stJanuary31stDecember

5.

IncaseofNepal

ThefiscalyearbeginningmidJuly

6.

IncaseofPakistan

1stJuly30thJune

7.

IncaseofSriLanka

1stApril31stMarch

Copyright. Taxmann Publications Pvt. Ltd.

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