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    <title>Agreement between Government of India and Imperial Government of Iran</title>
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    <description>The exchange of notes establishes a mutual reciprocal exemption from income tax for enterprises operating aircraft in international traffic, to operate from commencement of each airline&#039;s operations in the other State, conditioned on reciprocity; the notes serve as a temporary agreement pending a general double taxation treaty, and any tax collected before entry into force is to be refunded by the collecting Government.</description>
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