TMI BlogAgreement for Avoidance of Double Taxation of Income derived from International Air Transport between Govt. of India and the Govt. of AustraliaX X X X Extracts X X X X X X X X Extracts X X X X ..... pleted in India and Australia as are necessary to give the said Agreement the force of law in India and Australia respectively, as required by paragraph 1 of Article 4 of the said Agreement; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24-A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said Agreement shall be given effect to in the Union of India. ANNEXURE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF AUSTRALIA FOR THE AVOIDANCE OF DOUBLE TAXATION OF INCOME DERIVED FROM INTERNATIONAL AIR TRANSPORT The Government of the Republic of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, " Indian tax " as the context requires; (e) the term " enterprise of a Contracting State " means an Australian enterprise or an Indian enterprise, as the context requires; (f) the term " Australian enterprise " means an enterprise that has its place of effective management in Australia; (g) the term " Indian enterprise " means an enterprise that has its place of effective management in India; and (h) the term " operation of aircraft in international traffic " means the operation of aircraft in the carriage of persons, livestock, goods or mail between- (i) Australia and India; (ii) Australia and any other country; (iii) India and any other country; (iv) Countries other than Australia or India; (v) Places within a countr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICLE 4 1. This Agreement shall come into operation on the thirteenth day after the date on which the Government of Australia and the Government of the Republic of India exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Agreement the force of law in Australia and India respectively. The exchange of notes shall take place at New Delhi. 2. The provisions of this Agreement shall have effect in respect of income derived on or after 1st April, 1975. ARTICLE 5 This Agreement shall continue in effect indefinitely but either Contracting State may, on or before 30th June, in any calendar year after the year 1986, give written notice of termination to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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