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Union of India - Section

Section 2 in Agreement Between The Government of Malaysia and The Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

2. The taxes which are the subject of this Agreement are:

(a)in Malaysia -
(i)the income tax; and
(ii)the petroleum income tax;
(hereinafter referred to as "Malaysian tax");
(b)in India -
the income tax including any surcharge thereon;(hereinafter referred to as "Indian tax")