Taxes covered

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..... entered into force on the 1st day of August, 1989, on the notification by both the Contracting States to each other of completion of the procedures required by their respective laws, as required by article 5 of the said Agreement. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), and section 24A of the Companies (Profits) Surtax Act, 1964 .....

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..... . 2. The existing taxes to which this Agreement shall apply are: (a) in the case of Pakistan: (i) the income-tax; (ii) the super tax; and (iii) the surcharge; (hereinafter referred to as "Pakistan tax"); (b) in the case of India: (i) the income-tax including surcharge thereon; and (ii) the surtax; (hereinafter referred to as "Indian tax"). 3. This Agreement .....

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