1. Income derived from the operation of aircraft by an undertaking in one of the zones shall not be taxed in the other zone unless the aircraft is operated wholly or mainly between places in that other zone. India and Austria on Monday signed a protocol amending the existing agreement between the two countries to avoid double taxation. “India and Australia have signed a protocol amending the existing agreement between the two countries to avoid double taxation and prevent tax evasion with respect to income taxes,” the Finance Ministry said in a statement here. The Austrian social security authorities will require a certificate of coverage for the country of origin. EU citizens are subject to different rules (form A1). . . .
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