Taxes covered

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..... including taxes on gains 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 Agreement shall apply are in particular: (a) in India: the income tax, including any surcharge thereon; (hereinafter referred to as Indian tax ); (b) in Sri Lanka: the income tax, including the income tax based on .....

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