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    <title>Agreement between Government of India and Imperial Government of Iran through exchange of notes for avoidance of double taxation of income of enterprises operating aircraft</title>
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    <description>Reciprocal exemption from income tax for Indian and Iranian airline companies is established by exchanged notes dated 1973 and is to be applied domestically; the exemption covers income from transportation of passengers and goods in international traffic, operates from the commencement of each party&#039;s airline operations in the other State, and requires refund of any tax already recovered by either Government in respect of such income.</description>
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      <description>Reciprocal exemption from income tax for Indian and Iranian airline companies is established by exchanged notes dated 1973 and is to be applied domestically; the exemption covers income from transportation of passengers and goods in international traffic, operates from the commencement of each party&#039;s airline operations in the other State, and requires refund of any tax already recovered by either Government in respect of such income.</description>
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