Section 2004 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
2004.
G.S.R. 514(E), dtd. 30.9.1975. - Whereas the Government of India and the Government of Afganistan have concluded an Agreement through exchange of letters as set out in the Annexure hereto, for the avoidance of double taxation of income of enterprises operating aircraft;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 in the Union of India.ANNEXUREAmbassador of IndiaKabul,September 14, 1975.Excellency,I have, the honour to refer to the Agreement dated the 26th January, 1952 between the Government of India and the Government of Afghanistan relating to air services and to the discussions between the representatives of our two Governments on the reciprocal exemption of the airlines of India and Afghanistan from payment of income-tax and to confirm on behalf of the Government of India the following understandings reached between our two Governments:
