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Taxes Covered

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....d on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are in particular: (a) in India: (i) the income tax, including any surcharge thereon; (ii) the wealth tax, including any surcharge thereon; (hereinafter refe....

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