India

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....ouble taxation of income of enterprise operating aircraft; 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 directs that all the provisions of the said Agreement shall be given effect to in the Union of India. ANNEXURE Ambassador....

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....ovided for in paragraphs (1) and (2) above shall also apply in respect of participation in pools of any kind regarding air transport by the airlines of India or Afghanistan; the exemption shall not, however, apply to income from operation of aircraft in internal traffic in India or Afghanistan. (4) The exemption provided for in paragraphs (1), (2) and (3) above shall have effect in relati....

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....x Law of Afghanistan. (c) The terms "Indian Tax" and "Afghanistan tax" shall also include any identical or substantially similar taxes which are imposed hereafter by India or Afghanistan respectively in addition to or in place of the existing taxes. (d) The term "airlines of India" or "airlines of Afghanistan" means- (i) airlines designated by the Government of India or ....

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....uding the sale of tickets for such transportation on behalf of other enterprises and any other activity directly connected with such transportation. I have the honour also to propose that this letter and Your Excellency's letter of reply confirming the foregoing understandings shall be regarded as constituting an agreement between the two Governments for the avoidance of double taxation of ....