Taxes covered

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Full Text of the Document

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....ome, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which this Convention shall apply are : (a) in the case of India : (i) the income-tax including any surcharge thereon imposed under the Income Tax Act, 1961 (43 of 1961); and (ii) t....