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of <h1>Agreement on Income Tax Between States Covers All Income Elements and Future Tax Changes</h1> This Agreement applies to income taxes imposed by either Contracting State, including their political subdivisions or local authorities, regardless of how they are levied. It covers taxes on total income, income elements, gains from property alienation, and wages or salaries paid by enterprises. Specifically, it applies to the income tax in India, including surcharges, and the income tax in Indonesia. The Agreement extends to any similar taxes introduced after its signing, with the obligation for Contracting States to notify each other of significant changes in their taxation laws.
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