Taxes covered

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..... income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3. The existing taxes to which the Agreement shall apply are : 1 [ (a) In China: (i) the individual income tax; (ii) the enterprise income tax; (hereinafter referred to as Chinese tax ). ] (b) in India; the income-tax incl .....

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