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Taxes on income defined to include income elements and gains; treaty covers specified Indian and Malaysian taxes. Article 2 provides that the Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, and treats as taxes on income all taxes on total income or elements of income, including gains from alienation and taxes on wages. It specifies the existing domestic taxes covered in India and Malaysia, and extends coverage to identical or substantially similar taxes introduced later, with a mutual notification obligation for significant changes in taxation laws.
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Provisions expressly mentioned in the judgment/order text.
Taxes on income defined to include income elements and gains; treaty covers specified Indian and Malaysian taxes.
Article 2 provides that the Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, and treats as taxes on income all taxes on total income or elements of income, including gains from alienation and taxes on wages. It specifies the existing domestic taxes covered in India and Malaysia, and extends coverage to identical or substantially similar taxes introduced later, with a mutual notification obligation for significant changes in taxation laws.
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