Taxes covered

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.... thereon ; (ii) the surtax; and (iii) the wealth-tax, (hereinafter referred to as Indian tax) ; (b) in France : (i) the income-tax (1 'impot sur le revenu') including any withholding....

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....o any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the present Convention in addition to, or in place of, the taxes referred to....