Section 3 in Agreement between the Government of the Republic of India and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
3. The existing taxes to which the Agreement shall apply are in particular:
(a)in the case of Canada:the taxes imposed under the Income Tax Act of Canada(hereinafter referred to as "Canadian tax");(b)in the case of India:(i)the income tax including any surcharge thereon imposed under the Income Tax Act,(ii)the wealth tax imposed under the Wealth Tax Act,(hereinafter referred to as "Indian tax").
