Taxes covered

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..... total income, or on elements of income including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Convention shall apply are in particular: (a) in India- (i) the income-tax, including any surcharge thereon; (hereinafter referred to as "Indian taxe"); (b) in Ireland: (i) the income-tax; (ii) the corporation tax; and (iii) t .....

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