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of <h1>Agreement on Income Taxation Between India and Korea Addresses Double Taxation and Future Tax Law Changes</h1> This Agreement applies to taxes on income imposed by a Contracting State or its political subdivisions, covering all taxes on total income, including gains from property and wages paid by enterprises. Specifically, it applies to India's income tax and Korea's income tax, corporation tax, and special tax for rural development. The Agreement also extends to any similar taxes introduced after its signing. The Contracting States' authorities must inform each other of significant changes in their tax laws, ensuring the Agreement's continued relevance in addressing double taxation issues.
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