Taxes covered

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which the Agreement shall apply are : 1[(a) In China: (i) the individual income tax; (ii) the enterprise income tax; (hereinafter referred to as "Chinese tax").] (b) in India; the income-tax including any surcharge thereon; (hereinafter referred to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X