Section 2 in Agreement between the Government of the Republic of India and the Government of the Republic of the Sudan for the Avoidance of double taxation and the prevention of fiscal evasion with respect to Taxes on Income
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises
