Taxes covered

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.... (a) in the case of India : (1) the income-tax including any surcharge thereon imposed under the Income Tax Act, 1961 (43 of 1961); (2) the surtax imposed under the Companies (Pr....

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.... of signature of the present agreement in addition to, or in place of, the taxes referred to in paragraph 1 of this article. The competent authorities of the Contracting States shall notify each other....