Taxes covered

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Full Text of the Document

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....e alienation of movable or immovable property, and taxes on the total amounts of wages or salaries paid by enterprises. 3. The taxes to which this Convention shall apply are : (a) in 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) Surtax Act, 1964 (7 ....