Taxes Covered

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....uble taxation of income derived from international air transport has entered into force on 30-12-1986, the date of the 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 Act, 1964 (7 of 1964), the ....

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.... under the law No.: 11-1973 (hereinafter referred to as "Yemeni Tax"); (b) in the case of India: (i) the income tax including any surcharge thereon imposed under the Income-tax Act, 1961 (43 of 1961), (ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964) (hereinafter referred to as "Indian Tax"). 2. This agreement shall also apply to any i....