Section 3 in Convention between the Government of the Republic of India and the Government of the Republic of Trinidad and Tobago for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
3. The existing taxes which are the subject of this Convention are:-
(a)in the case of Trinidad and Tobago, the corporation tax, the income tax, the unemployment levy and the petroleum profits tax (hereinafter referred to as "Trinidad and 'Tobago tax");(b)in the case of India, the income tax, including any surcharge thereon (hereinafter referred to as "Indian tax").
