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The Gazette of India

EXTRAORDINARY

PART II-Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 117] NEW DELHI, THURSDAY, MARCH 31, 1983/CHAITRA 10, 1905

Separate Paging to given to this Part to order that it may be filed as a separate

compilation

MINISTRY OF FINANCE

{Department of Revenue)

NOTIFICATION

New Delhi, the 31st March, 1983G.S.R. 304(E).—In exercise of the powers conferred by clause (a) of sub-section (6) of section 6, and clause (a) of sub-section (7) of section 7, of the Territorial Waters, Conti- nental Shelf, Exclusive Economic Zone and Other Meritime Zones Act, 1976 (80 of 1976), the Central Government hereby extends the Income-tax Act, 1961 (43 of 1961) to the continental shelf of India and the exclusive economic (1) 1552 GI/82

(c) the rendering of services as an employee of any person engaged in any of the activities referred to in clause (a) or clause (b).

zone of India with effect from the 1st day of April, 1983 subject to the restriction and modification that the said Act shall apply only in respect of income derived by every person from all or any of the following activities, namely :—

Explanation.—For the purpose of this notification, "mineral (a) the prospecting for or extraction or production of mineral oils in the continental shell of India or the exclusive economic zone of Indiu ;

oil" includes petroleum and natural gas,

[No. 5147/F. No. 133(79)/82-TPLJ (b) the provision of any services or facilities or supply of any ship,' aircraft, machinery or plant (whether by way of sale or hire) in connection -with any activities referred to in clause (a) ;

M. S. UNNINAYAR. Addl. Secy.