GOVERNMENT OF INDIA 
MINISTRY OF FINANCE 
DEPARTMENT OF REVENUE 
[CENTRAL BOARD OF DIRECT TAXES]

Notification 
New Delhi, the 19th day of August, 2013 
INCOME-TAX 

S.O. 2493(E).– In exercise of the powers conferred by clause (48) of Section 10 read with 
Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to 
the national interest, hereby notifies for the purposes of the said clause, the National Iranian Oil 
Company, as the foreign company and the Memorandum of Understanding entered between the 
Government of India in the Ministry of Petroleum and Natural Gas and the Central Bank of Iran 
on the 20th day of January, 2013, as the agreement subject to the condition that the said foreign 
company shall not engage in any activity in India , other than the receipt of income under the 
agreement aforesaid. 

2. This notification shall be deemed to have come into effect from the 20th day of January, 
2013.

[Notification No. 64/2013/ F.No.142/22/2013-TPL] 
(ASHISH KUMAR) 
Director to the Government of India