Taxes Covered under DTAA: Agreement applies to taxes on total income and income elements, including gains.

This Agreement applies to taxes imposed on total income and on elements of income, including gains from sale, exchange or transfer of movable or immovable property and taxes on wages or salaries; it excludes amounts payable as penalties for defaults. It lists the existing Indian and Belgian income taxes and related surcharges, prepayments and supplements, and extends to identical or substantially similar taxes enacted after signature, with competent authorities required to notify significant changes.

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