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Full Text of the Document

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.... of Fiscal Evasion with respect to taxes on income has entered into force on 23-11-1995 after the exchange of instruments of ratification by the Contracting States in accordance with paragraph 1 of Article 30 of the said Convention ; Now, therefore, in exercise of the powers conferred by Section 90 of the Income-Tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the prov....