Taxes covered: treaty applies to all domestic taxes and to substantially similar future taxes, with mutual notification.

This provision defines the taxes covered by the Agreement: in India, taxes of every kind imposed by the Central Government or political subdivisions and local authorities; in Bahrain, income tax under Amiri Decree No. 22/1979. It also extends the Agreement to identical or substantially similar taxes enacted after signature, and requires the competent authorities to notify each other of substantial changes to taxation or information gathering measures affecting obligations under the Agreement.

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