9911796707
TMI BlogAgreement for avoidance of Double Taxation of income of enterprises operating aircraft between the Government of India and Government of AfghanistanX X X X Extracts X X X X X X X X Extracts X X X X ..... fits) 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 Ambassador of India, Kabul, September 14, 1975. Excellency, I have the honour to refer to the Agreement dated the 26th January, 1952, between the Government of India and the Government of Afghanistan relating to air services and to the discussions between the representatives of our two Governments on the reciprocal exemption of the airlines of India and Afghanistan from payment of the income-tax and to confirm on behalf of the Government of India the following understandings reached between our two Government: (1) Income derived from the operation of aircraft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude any identical or substantially similar taxes which are imposed hereafter by India or Afghanistan respectively in addition to or in place of the existing taxes. (d) The term "airlines of India" or "airlines of Afghanistan" means-- (i) airlines designated by the Government of India or the Government of Afghanistan, as the case may be, in pursuance of the Agreement dated 26th January, 1952 (as amended or revised from time to time) between the two Governments relating to air services; or (ii) airlines which are authorised by the Government of India or the Government of Afghanistan, as the case may be, by a general or special arrangement between the two Governments to operate chartered flights between or beyond t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncing on the 1st day of Hamal, corresponding to the 21st day of March, in the second calendar year following the calendar year in which the notice is given and the subsequent taxable years. I avail myself of this opportunity to renew to Your Excellency the assurances of my highest consideration. (Sd.) K. R. P. SINGH, Ambassador of India in Afghanistan, Kabul-Afghanistan. H. E. Mr. Sultan Mahmood Ghazi, President, Civil Aviation and Tourism Authority, Kabul-Afghanistan. September 14, 1975. President Civil Aviation And Tourism Authority Excellency, I have the honour to acknowledge the receipt of Your Excellency's letter of today's date which reads as follows: "I have the honour to refer to the Agreement dated the 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said by the airlines of India or the airlines of Afghanistan, as the case may be. 5) It is understood that: (a) The term "Indian tax" means the income-tax and surtax imposed under the tax laws of India. (b) The term "Afghanistan tax" means the income tax and the business transactions tax Imposed by the Income Tax Law of Afghanistan. (c) The terms "Indian Tax" and "Afghanistan tax" shall also include any identical or substantially similar taxes which are imposed hereafter by India or Afghanistan respectively in addition to or in place of the existing taxes. (d) The term "airlines of India" or "airlines of Afghanistan" means-- (i) airlines designated by the Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eth day of June in any calendar year after the year 1980. In the event of such a notice, this agreement shall cease to be effective: (a) in India, in respect of income assessable for the assessment year commencing on the 1st day of April in the second calendar year following the calendar year in which the notice is given and the subsequent assessment years; and (b) in Afghanistan, in respect of income assessable for the taxable year commencing on the 1st day of Hamal, corresponding to the 21st day of March, in the second calendar year following the calendar year in which the notice is given and the subsequent taxable years." I have further the honour to confirm the foregoing understandings on behalf of the Government of Afghanista ..... X X X X Extracts X X X X X X X X Extracts X X X X
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