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    <title>Income-tax (Double Taxation Relief) (Aden) Rules, 1953 - Present position thereunder</title>
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    <description>The Aden Double Taxation Relief Rules, 1953 were operative by virtue of transitional domestic law but the agreement underpinning them ceased to bind the successor state after its independence; consequently, Indian residents must claim relief for income from Aden under the domestic unilateral relief provision, applicable from the first assessment year following Aden&#039;s independence.</description>
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      <description>The Aden Double Taxation Relief Rules, 1953 were operative by virtue of transitional domestic law but the agreement underpinning them ceased to bind the successor state after its independence; consequently, Indian residents must claim relief for income from Aden under the domestic unilateral relief provision, applicable from the first assessment year following Aden&#039;s independence.</description>
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