Taxes covered

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... double taxation of income derived from international air transport has entered into force on August 5, 1988, the date of signature thereon by the Contracting States, as required by Article 5 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of People's Democratic Republic of Yemen, the income-tax including surcharge thereon (hereinafter referred to as "Yemeni Tax"); (b) in the case of India: (i) the income-tax including any surcharge thereon; (ii) the surtax (hereinafter referred to as "Indian Tax"). 2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed af .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X