Section 3 in The Agreement Between The Government Of India And The Government Of Afghanistan Through Exchange Of Letters For The Avoidance Of Double Taxation Of Income Of Enterprises Operating Aircraft
3. The exemption provided 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.
