Taxes covered: treaty scope extends to current and substantially similar future taxes, with required intergovernmental notifications. Article 3 establishes the treaty's scope by applying to all taxes imposed in India by the Central Government and political sub divisions and to all taxes imposed in Guernsey by the States of Deliberation, and it extends to identical or substantially similar taxes introduced after signature; competent authorities must notify each other of substantial changes to taxation and information gathering measures affecting treaty obligations.