Avoidance of Double Taxation between the Government of India and the Government of Finland

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..... have through Letters of Exchange as set out in the annexure below, agreed to delete paragraph (4) of Article VI of the agreement between the Government of India and the Government of Finland* concerning the Avoidance of Double Taxation of Income signed at New Delhi on the 23rd June, 1961; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), .....

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..... ipping or tramp steamers. When an adjustment is to be made under section 44C of the Indian Income-tax Act, 1922, in the case of occasional shipping or tramp steamers, the provisions of paragraph (2) will apply. " If the foregoing is acceptable to your Government, this note and your Excellency's note of acceptance on behalf of the Government of Finland will constitute an amendment to the said Agr .....

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..... A and 44B of the Indian Income-tax Act, 1922, relating to the assessment of profits from occasional shipping or tramp steamers. When an adjustment is to be made under section 44C of the Indian Income-tax Act, 1922, in the case of occasional shipping or tramp steamers, the provisions of paragraph (2) will apply. " I am pleased to inform you that the Government of Finland accepts the proposed amen .....

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