Scope of taxes covered clarifies income taxes and analogous levies, and mandates notification of significant tax law changes. Scope of taxes covered: taxes on income imposed by a Contracting State or its subdivisions are included irrespective of how levied, covering taxes on total income, elements of income (including gains from alienation of movable or immovable property) and taxes on total wages or salaries. The Convention presently applies to specified taxes in each State - India: income tax (including surcharge); Armenia: profit tax, income tax and land tax - and also extends to identical or substantially similar taxes introduced later, with a requirement for competent authorities to notify significant tax law changes to each other.