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TMI BlogAgreement Between the Government of India and the Government of the Republic of Lebanon for the avoidance of double taxationX X X X Extracts X X X X X X X X Extracts X X X X ..... and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby directs that all the provisions of the said agreement shall be given effect to in the Union of India. ANNEXURE Agreement Between the Government of India and the Government of the Republic of Lebanon for the avoidance of double taxation of income of enterprises operating aircraft Whereas the Government of India and the Government of the Republic of Lebanon desire to conclude an agreement for the avoidance of double taxation of income of enterprises operating aircraft chargeable to tax in the said countries in accordance with their respective laws; Now, therefore, the said two Governments do hereby agree as follows: Article I (1) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Government of that State in pursuance of the agreement dated September 19, 1964, as may be amended or revised from time to time, between the Government of India and the Government of the Republic of Lebanon relating to air services, or (ii) an air-line which is authorised by the Government of that State by a general or special arrangement between the two Contracting States to operate charter flights between or beyond their territories. (2) In the application of the provisions of this agreement by one of the Contracting States, any term used but not defined herein shall, unless the context otherwise requires, have the meaning which it has under the laws in force in that State relating to the taxes to which this agreement applies. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of April in the calendar year next following that year in which the notice is given; (b) in Lebanon, in respect of income assessable for any year of assessment commencing on or after the 1st day of April in the calendar year next following that year in which the notice is given. In witness whereof the undersigned, duly authorised thereto, have signed the present Agreement. Done in duplicate at Beirut, this 22nd day of February, One thousand nine hundred and sixty-eight in the Hindi, Arabic and English languages, all the three texts being equally authentic, except in the case of doubt when the English text shall prevail. Sd. K. SRINIVASAN For the Government of India Sd. KHALIL SALEM For the Government of the Republic of Lebanon P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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