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    <title>Avoidance of Double Taxation between the Government of India and the Government of Finland</title>
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    <description>The Central Government has directed domestic effect be given to mutual Letters of Exchange deleting paragraph (4) of Article VI of the 1961 India-Finland income tax treaty, which had preserved domestic assessment provisions for occasional shipping or tramp steamers; the amendment, accepted by both governments, applies to any assessment year commencing on or after the first day of April, 1976, and is implemented under the Central Government&#039;s statutory tax powers.</description>
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      <description>The Central Government has directed domestic effect be given to mutual Letters of Exchange deleting paragraph (4) of Article VI of the 1961 India-Finland income tax treaty, which had preserved domestic assessment provisions for occasional shipping or tramp steamers; the amendment, accepted by both governments, applies to any assessment year commencing on or after the first day of April, 1976, and is implemented under the Central Government&#039;s statutory tax powers.</description>
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