Section 1 in Agreement between the Government of the Republic of India and the Government of the Republic of South Africa for the Avoidance of double taxation and the prevention of fiscal evasion with respect to Taxes on income
1. The existing taxes to which this Agreement shall apply are:
(a)In India, the income-tax (including any surcharge thereon);(hereinafter referred to as "Indian-tax");(b)in South Africa:(i)the income-tax (the normal tax); and(ii)the secondary tax on companies;(hereinafter referred to as "South African tax").
