Taxes Covered

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..... f fiscal evasion with respect to taxes on income has been ratified and the instruments of ratification exchanged as required by Article 25 of the said Convention ; 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 that all the prov .....

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..... ; (ii) agricultural revenue tax; (iii) taxes on commercial, industrial and professional profits, which comprise-- (a) taxes on profits realised from commercial, industrial and professional activities, (b) taxes on companies ; (iv) taxes on profits realised by practising fee professions ; (v) taxes on wages, salaries and the like ; (vi) taxes on income realised abroad ; (vii) genera .....

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