Section 1 in Convention between the Government of the Republic of India and the Government of the Republic of Namibia for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital gains
1. The taxes to which this Convention shall apply are:
(a)in Namibia:(i)the income-tax;(ii)the non-resident shareholders' tax; and(iii)the petroleum income-tax;(hereinafter referred to as "Namibian tax");(b)in India:income-tax (including any surcharge thereon)(hereinafter referred to as "Indian tax").
