Section 3 in Convention between the Republic of India and the Kingdom of Morocco for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
3. The existing taxes to which this Convention shall apply are in particular.
(a)In the Republic of India: the income-tax, including any surcharge thereon ;(hereinafter referred to as "Indian tax")(b)In the Kingdom of Morocco :(i)General income tax ;(ii)corporation tax ;(iii)the tax on income from the shares or social parts and assimilated income;(iv)the tax on immovable property profits ;(v)the participation on the national solidarity;(vi)the tax on income from fixed yield investments;(hereinafter referred to as "Moroccan tax").
