India

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..... the Annexure hereto, for the avoidance of double taxation of income of enterprises operating aircraft; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), ad section 24A of the Companies(Profits) Surtax Act, 1964(7 of 1964), the Central Government hereby that all the provisions of the said Agreement shall be given effect to in the Union of I .....

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..... or in paragraphs (1) and (2) above shall also apply in respect of participation in apply of any kind regarding air transport by the airlines of India or Afghanistan; the exemption shall not, however, apply to income from operation of aircraft in internal traffic in India or Afghanistan. (4) The exemption provided for in paragraphs (1) and (2) above shall also apply in respect of participation in a .....

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..... erms Indian tax and Afghanistan tax shall also include any identical or substanitally similar taxes which are imposed thereafter by India or Afghanistan 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 Agreeme .....

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..... y connected with such transportation. aircraft, which shall enter into force on the date of Your Excellency's reply and shall remain in force on the date of Your Excellency's reply and shall remain in force indefinitely, unless either of the Governments I have the honour also to propose that this letter and Your Excellency's letter of reply conforming the foregoing understandings shall .....

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..... r 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 hightest consideration. ( Sd. ) K. R. P. SINGH, Ambassador of India in Afghanistan , Kabul-Afghanistan. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia .....

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