Taxes Covered

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....se 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 (Profits) Surtax Act, 1964 (7 of 196....

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....cal or substantially similar taxes which are imposed by either Contracting State after the date of signature of the present agreement in addition to, or in place of, the taxes referred to in paragraph....