Section 3 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
3. The existing taxes to which the Agreement shall apply are in particular:
(a)in India, the income tax, including any surcharge thereon;(Hereinafter referred to as "Indian Tax")(b)in the Sudan(1)the income tax which includes:(i)Business profit tax on individuals and companies;(ii)Rental income tax;(iii)Personal income tax on wages and salaries.(2)the capital gains tax.(Hereinafter referred to as "the Sudanese Tax");
