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..... h form an integral part of the Agreement: 1. With reference to paragraph (1d) of Article 3 : It is understood that the term tax should not include any penalty imposed for non-compliance of the laws and regulations relating to the taxes to which this Agreement applies. 2. With reference to Article 8, the exemption shall also include : (i) in China, the business tax; (ii) in India, any tax similar t .....

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..... the competent authorities of the Contracting States; (ii) in the case of India: (A) the Export-Import Bank of India; (B) the National Housing Bank; (C) the India Infrastructure Finance Company Limited; (D) the Export Credit Guarantee Corporation of India Limited; (E) the National Bank for Agricultural and Rural Development; (F) any other institution wholly owned by the Government of India as may b .....

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