Taxes on income scope under DTAA: income, gains, wages and capital appreciation covered, including similar future taxes.

The Agreement applies to taxes on income imposed on behalf of a Contracting State, including taxes on total income or elements of income such as gains from alienation, wages or salaries paid by enterprises, and capital appreciation; it specifically lists existing Turkish and Indian income taxes and extends to identical or substantially similar taxes introduced later, with competent authorities to notify each other of significant changes in taxation laws.

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