Section 3 in Convention between The Government of the Republic of India and The Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income
3. The existing taxes to which the Convention shall apply are in particular:
(a)in the case of India:-The income tax, including any surcharge thereon;(hereinafter referred to as "Indian tax");(b)in the case of the Kingdom of Saudi Arabia:- The Zakat- The income tax including the natural gas investment tax;(hereinafter referred to as "Saudi tax")
