Taxes covered

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..... ns from the alienation of movable or immovable property, and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the Convention shall apply are, in particular : (a) in the case of India : the income-tax including any surcharge thereon imposed under the Income Tax Act, 1961 (43 of 1961); and the surtax imposed under the Companies (Profits) Surtax Act, .....

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