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of <h1>India-Yemen Agreement Prevents Double Taxation on International Air Transport Income, Effective Since December 30, 1986</h1> The agreement between the Government of India and the Government of the Yemen Arab Republic aims to prevent double taxation of income from international air transport. It applies to the income tax and any surcharges in Yemen under law No. 11-1973, and in India under the Income-tax Act, 1961, and the Companies (Profits) Surtax Act, 1964. The agreement also covers any similar future taxes. Both countries will inform each other of significant changes to their tax laws. The agreement took effect on December 30, 1986, following the signature by both contracting states.
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