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Taxes covered
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....e - territorial units, political sub-divisions or of its local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on tot....
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....; (b) in the case of India: the income tax, including any surcharge thereon; (hereinafter referred to as "Indian tax"). 4. The Agreement shall apply also to any identical or substantial....