Agreements on cooperation in Merchant shipping.

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..... otifications issued in this respect are enclosed herewith. The agreement with German Democratic Republic have been notified in the gazette of India on 1-5-79 and has come into force w.e.f 19th July 1979. The Agreement with Czechoslovakia was notified in the gazette of India on 3rd June 1980 and has come into force w.e.f 19-12-79. Relevant provisions of the two agreements are reproduced below:- .....

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..... dian Income Tax shall be levied or collected by Indian authorities on freight-earnings of Czechoslovak vessels on the basis of reciprocity. 3. Both the agreements provide that no income-tax shall be levied or collected by the Indian authorities on the earnings of the German Democratic Republic and the Czechoslovakian vessels in respect of bilateral shipping between the contracting countries. It .....

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