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Union of India - Section

Section 3 in Agreement between the Government of the Republic of India and the Government of the Republic of Kenya for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

3. The existing taxes to which the Agreement 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 Kenya: taxes on income chargeable under the Income Tax Act (Cap. 470) (hereinafter referred to as "Kenyan tax").