No change in article relating to income-tax in agreement between Government of Polish People's Republic.

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..... ple's Republic regarding shipping cooperation between India and Poland was enclosed. The 1956 Agreement was revised in 1960 but no change was effected in the article relating to income-tax. The relevant article is as under :- " No income-tax shall be levied or collected by the Government of the Republic of India on the freight earnings of polish ships of this service at the Indian ports and like .....

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..... ings should be subjected to tax. In other words, tax would be charged only in respect of such income arising from the carriage of goods for third countries. 2. It has also been decided that action may be taken in respect of such earnings with effect from 1.4.1979 and that no action should be taken for the present to reopen past assessments to assess the Polish ships in respect of the earning ari .....

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