AFRICAN CONGRESS MISSION OTHER AGREEMENTS/DOUBLE TAXATION RELIEF RULES

 AFRICAN CONGRESS MISSION

OTHER AGREEMENTS/DOUBLE TAXATION RELIEF RULES

AFRICAN CONGRESS MISSION

OTHER AGREEMENTS/DOUBLE TAXATION RELIEF RULES

74. Agreement with African National Congress Mission - Exemption from income-tax on salaries and employments paid by the mission to their representative other than Indian nationals

Whereas an Agreement was reached between the Government of India and the African National Congress Mission to the following effect, namely :

"Representatives of the African National Congress Mission, other than Indian nationals, shall be exempted from income-tax on the salaries and emoluments paid to them by the African National Congress Mission in India";

And whereas the aforesaid Agreement provided that it shall be deemed to have come into force with effect from 14th of November, 1967;

And whereas in pursuance of the aforesaid Agreement it is necessary to accord to the representatives of the African National Congress Mission, other than Indian nationals, privileges and immunities set out in clause (b) of section 18 of Article V of the Schedule to the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947);

Now, therefore, in exercise of the powers conferred by section 3 of the said Act, the Central Government hereby declares that the above referred provisions of Article V of the Schedule to the said Act apply, mutatis mutandis, to the representatives of the African National Congress Mission, other than Indian nationals, with effect from 14th of November, 1967.

Notification:No. 40, dated 29-10-1979.

© Copyright. Taxmann Publications Pvt. Ltd.