Double taxation avoidance for international air transport made enforceable domestically under Indian tax law through notification. The agreement designates the Yemeni income tax and the Indian income tax and surtax as the taxes covered and extends to identical or substantially similar taxes enacted later, while requiring competent authorities to notify each other of substantial changes; the Central Government has notified that the agreement entered into force and directed that all provisions be given effect in India under its domestic taxation powers.
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Provisions expressly mentioned in the judgment/order text.
Double taxation avoidance for international air transport made enforceable domestically under Indian tax law through notification.
The agreement designates the Yemeni income tax and the Indian income tax and surtax as the taxes covered and extends to identical or substantially similar taxes enacted later, while requiring competent authorities to notify each other of substantial changes; the Central Government has notified that the agreement entered into force and directed that all provisions be given effect in India under its domestic taxation powers.
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