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    <title>Agreement between the Government of India and the Union of Soviet Socialist Republics on Merchant Shipping</title>
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    <description>The agreement provides that income derived by shipping companies from carriage of cargo between the Parties&#039; ports shall not be taxed by the port-State, while income from carriage to third countries may be taxed by the port-State but with the tax reduced by an amount equal to two thirds; the Central Government has directed that this Article be given effect domestically under enabling statutory powers to implement the treaty.</description>
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