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of <h1>Agreement Covers Income Taxes in India and Nepal, Including Future Identical or Similar Taxes Under New Laws</h1> This Agreement applies to income taxes imposed by a Contracting State or its subdivisions, regardless of how they are levied. It includes taxes on total income, income elements, gains from property alienation, and enterprise wages or salaries. Specifically, it applies to the income tax in India and the income tax under Nepal's Income Tax Act, 2058 B.S. (2002 A.D.). It also covers any identical or similar taxes introduced after the Agreement's signing. Contracting States' authorities must notify each other of significant tax law changes.
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