Double taxation relief for international air transport income establishes bilateral tax allocation and notification obligations between States. An agreement between India and Pakistan allocates taxing rights and avoids double taxation on income from international air transport, covering taxes on income however levied; it enumerates Pakistan's income tax, super tax and surcharge and India's income tax (including surcharge) and surtax, and extends to identical or substantially similar taxes introduced later, with a requirement for competent authorities to notify substantive changes in taxation law.
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Provisions expressly mentioned in the judgment/order text.
Double taxation relief for international air transport income establishes bilateral tax allocation and notification obligations between States.
An agreement between India and Pakistan allocates taxing rights and avoids double taxation on income from international air transport, covering taxes on income however levied; it enumerates Pakistan's income tax, super tax and surcharge and India's income tax (including surcharge) and surtax, and extends to identical or substantially similar taxes introduced later, with a requirement for competent authorities to notify substantive changes in taxation law.
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