TMI BlogSurcharge on income-taxX X X X Extracts X X X X X X X X Extracts X X X X ..... f double taxation of income of enterprises operating aircraft has been ratified and the instruments of ratification exchanged, as required by article V 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 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Income-tax Act, 1961 (43 of 1961), as amended; and or (ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964), as amended (hereinafter referred to as Indian tax ); (b) in the case of the Republic of Lebanon: the income-tax including any additional tax on income-tax prescribed under the income-tax law issued by the Legislative Decree No. 144, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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