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Taxes Covered

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Full Text of the Document

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....ion and the prevention of fiscal evasion with respect to taxes on income has been ratified and the instruments of ratification exchanged as required by Article 25 of the said Convention ; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) and section 24A of the Companies (Profits) Surtax Act, 1964 (7 of 1964), the Central Government hereby....

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Full Text of the Document

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....st Peoples Libyan Arab Jamahiriya : (i)  real estate revenue tax ; (ii) agricultural revenue tax; (iii) taxes on commercial, industrial and professional profits, which comprise- (a) taxes on profits realised from commercial, industrial and professional activities, (b) taxes on companies ; (iv) taxes on profits....