Section 2 in Agreement between the Government of the Republic of India and the Government of the Russian Federation for the avoidance of double taxation with respect to taxes on income
2. The taxes to which this Agreement shall apply are in particular :
(a)in the case of the Russian Federation:(i)taxes on profits (income) of enterprises and organisations; and(ii)the income tax on individuals(hereinafter referred to as "Russian Tax");(b)in the case of India :income-tax, including any surcharge thereon(hereinafter referred to as "Indian Tax").
