Taxes covered

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....n for the avoidance of double taxation of income derived from international air transport has entered into force on August 5, 1988, the date of signature thereon by the Contracting States, as required by Article 5 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 Ac....

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....this Agreement shall apply are: (a) in the case of People's Democratic Republic of Yemen, the income-tax including surcharge thereon (hereinafter referred to as "Yemeni Tax"); (b) in the case of India: (i) the income-tax including any surcharge thereon; (ii) the surtax (hereinafter referred to as "Indian Tax"). 2. This Agreement shall also apply to any id....