Taxes covered

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..... unt which is payable in respect of any default or omission in relation to the taxes to which the Agreement applies or which represents a penalty imposed relating to those taxes. 2. The existing taxes to which the Agreement shall apply are : (a) in the case of India : (i) the income-tax including any surcharge thereon; and (ii) the surtax, (hereinafter referred to as Indian tax); (b .....

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..... l also apply to any identical or substantially similar tax which is imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall, from time to time, notify to each other any significant changes which have been made in their respective taxation laws. - - statute, statutory provisions legislation .....

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