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....tal has come into force on the notification by both the Contracting States to each other of the compliance of the constitutional requirements, as required by paragraph 1 of article 29 of the said Convention. Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961), section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964) and section 44A ....