Surcharge on income-tax

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....operating aircraft has been 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 ....

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....(43 of 1961), as amended; and or (ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964), as amended (hereinafter referred to as "Indian tax"); (b) in the case of the Republic of Lebanon: the income-tax including any additional tax on income-tax prescribed under the income-tax law issued by the Legislative Decree No. 144, dated June 12, 1959, as amended....