Scope of taxes: treaty covers all taxes imposed by each Party and extends to identical or substantially similar future taxes.

Article 3 specifies that the Agreement applies to all taxes of every kind and description imposed in India by the Central Government or political subdivisions and in Jersey by the Government, regardless of how levied. It also extends to identical or substantially similar taxes enacted after signature and requires competent authorities to notify each other of substantial changes to taxation, information-gathering measures, and assistance in collection that may affect obligations under the Agreement.

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