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....evasion, with respect to taxes on income and on capital has come into force on the 13th day of June, 1989, on the notification by both the Contracting States to each other of the completion of the constitutional requirements, as required by paragraph 1 of Article 30 of the said Convention; Now, therefore, in exercise of the powers conferred by section 90 of the Income Tax Act, 1961 (43 of 1961), ....