Taxes on income and capital: treaty defines scope, lists covered Indian and Lithuanian taxes and covers similar future taxes. The Agreement applies to taxes on income and on capital, including taxes on total income or capital, components of income or capital, and gains from alienation. It enumerates covered taxes: in India, income tax and wealth tax (including surcharges); in Lithuania, profit tax, income tax and immovable property tax. The treaty also covers identical or substantially similar taxes adopted later and requires mutual notification of significant changes in taxation laws.