Section 3 in Convention between the Government of the Republic of India and the Government of the Portuguese Republic 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 Convention shall apply are in particular:
a) In the case of the Portuguese Republic:(I)Personal income tax (Imposto sobre o Rendimento das Pessoas Singulares - IRS);(II)Corporate Income tax (Imposto sobre o Rendimento das Pessoas Colectivas - IRC);(III)Local surtax on corporate income tax (Derrama);(hereinafter referred to as "Portuguese tax");b) In the case of the Republic of India:The Income tax Including any surcharge thereon;(hereinafter referred to as "Indian tax").
