Surcharge on income-tax

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Full Text of the Document

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....een ratified and the instruments of ratification exchanged, as required by article V of the said agreement: 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 i....