MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 28th July, 2017
(INCOME TAX)
S.O. 2382(E).—Whereas a Multilateral Competent Authority Agreement on the Exchange of Country-byCountry Reports was entered into by the Government of the Republic of India, being a party to the Convention on Mutual Administrative Assistance in Tax Matters, that was signed at Beijing, China on the 12th day of May, 2016 (hereinafter referred to as the said Agreement and enclosed herewith as Annexure);
And whereas, date of entry into force of the said Agreement is the 12th day of May, 2016, being date that is later of the date of notification to the Coordinating Body Secretariat and the date on which the Convention has entered into force, in accordance with paragraph 2 of Section 8 of the said Agreement;
Now, therefore, in exercise of the powers conferred by clause (b) of sub-section (9) of section 286 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the said Agreement, as set out in the annexure hereto, and all the provision of the said Agreement shall be given effect to in the Union of India in accordance with paragraph (2) of Section 8 of the said Agreement.
[Notification No. 75/2017/F.No. 500/15/2015-APA-I]
PRAGYA S. SAKSENA, Jt. Secy. (FT & TR-I)
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Source : http://www.mbaclubindia.com/it/notification75_2017.pdf