https://www.taxtmi.com/circulars?id=4528 The 1947 Agreement for avoidance of double taxation between India and Pakistan is no longer operative for assessment year 1972-73 and subsequent years in relation to Pakistan and Bangladesh; for those years residents of India liable to tax in Pakistan or Bangladesh are entitled to relief only under section 91. The 1947 Agreement continues to apply to assessment years prior to 1972-73, including reopened assessments, with its Schedule and abatement mechanisms remaining applicable for those earlier years. en-us Thu, 10 Jan 1974 00:00:00 +0530 Wed, 30 Jul 2008 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4528 The 1947 Agreement for avoidance of double taxation between India and Pakistan is no longer operative for assessment year 1972-73 and subsequent years in relation to Pakistan and Bangladesh; for those years residents of India liable to tax in Pakistan or Bangladesh are entitled to relief only under section 91. The 1947 Agreement continues to apply to assessment years prior to 1972-73, including reopened assessments, with its Schedule and abatement mechanisms remaining applicable for those earlier years. Circulars Income Tax Thu, 10 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4528