Taxes covered under treaty: specified Indian and French income, corporation and wealth taxes, plus substantially similar future taxes. Article 2 specifies the taxes covered: in India, income-tax (including surcharge), surtax and wealth-tax; in France, income-tax (including withholding, ... Summary
Taxes covered under treaty: specified Indian and French income, corporation and wealth taxes, plus substantially similar future taxes.
Article 2 specifies the taxes covered: in India, income-tax (including surcharge), surtax and wealth-tax; in France, income-tax (including withholding, pre payment or advance), corporation tax (including withholding, pre payment and advance) and wealth tax. The Convention also applies to any identical or substantially similar taxes imposed subsequently by either Contracting State, and requires the competent authorities to notify each other of substantial changes in their taxation laws.
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