Taxes covered

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..... tal all taxes imposed on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The taxes on which this Agreement shall apply are : (a) in India : (i) the income-tax including any sur .....

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