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of <h1>Agreement on Income Taxation Between States Covers All Income, Property Gains, and Wage Taxes</h1> This Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, regardless of how they are levied. It covers all taxes on total income, including those on gains from property and wages. Specifically, it applies to Indian income tax, including surcharges, and Sri Lankan income tax, including those based on enterprise turnover. The Agreement also extends to any similar taxes introduced after its signing. Contracting States must notify each other of significant changes in their tax laws.
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