Taxes on income: DTAA scope covers member-state income taxes, including later similar taxes with notification requirement. The agreement applies to taxes on income imposed by or on behalf of Member States, defining such taxes to include taxes on total income or elements thereof, gains from alienation of movable or immovable property, and taxes on total wages or salaries paid or deemed paid by enterprises; existing applicable taxes are listed in Schedule II. The agreement also covers identical or substantially similar taxes enacted after signature, and requires competent authorities to notify the SAARC Secretariat of significant changes in their taxation laws.