Taxes covered

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..... India: (i) the income-tax including any surcharge thereon imposed under the Income-tax Act, 1961 (43 of 1961) ; (ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964) (here .....

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..... aph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws. - - statute, statutory provisions legi .....

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