Tax coverage: treaty applies to taxes imposed by each Contracting State and to substantially similar future taxes. Article 3 defines the taxes covered: taxes of every kind and description imposed by the Central Government, political subdivisions or local authorities in India and taxes of every kind and description imposed by the Government of Seychelles, irrespective of the manner in which they are levied; the Agreement also applies to identical or substantially similar taxes enacted after signature, and competent authorities must notify each other of substantial changes to taxation or information gathering measures affecting obligations under the Agreement.