Income-tax (Double Taxation Relief) (Aden) Rules, 1953 - Present position thereunder

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....a had issued a Notification dated 24-3-1953 called the Income-tax (Double Taxation Relief) (Aden) Rules, 1953 providing for grant of relief in respect of income on which tax has been paid both in India and in Aden. These Rules being consistent with the corresponding provisions of the 1961 Act, continued to be operative by virtue of the provisions contained in section 297(2)(k). 2. The Governmen....