Personal scope

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e has come into force on the 14th November, 1987 on the exchange of the Instruments of Ratification by both the Contracting States, as required by paragraph (1) of article 31 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 Governm....