India-Tajikistan Double Tax Avoidance Agreement Covers Income Taxes, Property Gains, and Wages; Applies to Future Tax Changes.

The Double Tax Avoidance Agreement (DTAA) between India and Tajikistan applies to income taxes imposed by either state or their subdivisions, regardless of how these taxes are levied. It covers taxes on total income, including gains from the sale of property and wages paid by enterprises. Specifically, it applies to India's income tax, including surcharges, and Tajikistan's taxes on income of both legal persons and individuals. The agreement also extends to any similar taxes introduced after the agreement's signing, with both countries required to inform each other of significant changes in their tax laws.

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