The Excess Profits Tax Act, 1940

( ACT NO. XV OF 1940 )

[ 6th April, 1940 ]

Agreement for avoidance of double taxation in Pakistan and India

11A. The Government may enter into an agreement with ¹[India and Pakistan] for the avoidance of double taxation of profits under this Act and under the corresponding law in force in ²[India and Pakistan], and may, by notification in the official Gazette, make such provision as may be necessary for implementing the agreement.

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The words “India and Pakistan” were substituted for the word “India” by Section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
²
The words “India and Pakistan” were substituted for the word “India” by Section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)

Ministry of Law, Justice and Parliamentary Affairs

The Excess Profits Tax Act, 1940

( ACT NO. XV OF 1940 )

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