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Taxes Covered

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Full Text of the Document

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....ts of income, including taxes on gains from alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are in particular: (a) In Botswana, the income-tax (hereinafter referred to as 'Botswana tax"); (b) In India, the income-tax, including any surcharge thereon (hereinafter referred to as 'Indian tax'). 4. Nothing in thi....