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Afghanistan

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..... r to the Agreement dated the 26th January, 1952, between he Government of India and the Government of Afghanis-tan relating to air services, and tot he discussions between the representatives of our two Governments on the reciprocal exemption of the airlines of India and Afghanistan from payment of Income-tax and to confirm on behalf of the Government of India the following understandings reached .....

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..... t relating to air services was signed between India and Afghanistan. In case any tax on income reliable to the aforesaid period has been recovered by either Government as of the date of this Agreement, the same shall be refunded by that Government on an application to be made in this behalf within twelve months of the said by the airlines of India or the airlines of Afghanistan, as the case ma be. .....

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..... (ii) airlines which a re authorised by the Government f 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 their territories (e) The term internal traffic shall mean traffic which originates and terminates within India or within Afghansitan, as the case may be. (f) The term opera .....

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..... te this agreement on or before the thirtieth 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; .....

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