645/CBDT.

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..... Act, 1961 For the assessment year 1972-73 and subsequent assessment years, the income liable to tax in India-Pakistan or India-Bangladesh will not be governed by the provisions of the D.T.A. Agreeme .....

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..... n regard to assessments prior to the assessment year 1972-73 (including re-opened assessments), the provisions of the D.T.A Agreement with Pakistan would continue to apply in relation to the present P .....

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