Taxes Covered

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....n the case of India, (i) the income-tax including any surcharge thereon imposed under the Income-tax Act, 1961 (43 of 1961) ; (ii) the surtax imposed under the Companies (Profits) Su....

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.... the existing taxes referred to in paragraph (1) of this article. 3. The competent authorities of the Contracting States shall notify to each other any significant changes which are made in their r....