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of <h1>Convention Targets Double Taxation Issues and Promotes International Tax Cooperation; Covers Income and Capital Gains Taxes.</h1> This Convention addresses taxes on income imposed by a Contracting State or its subdivisions, covering all taxes on total income, elements of income, and capital gains. It specifically applies to existing taxes such as Austria's income tax and corporation tax, and India's income tax, including surcharges. The Convention also extends to any similar taxes introduced after its signing. Contracting States must inform each other of significant changes in their tax laws. This agreement aims to prevent double taxation and facilitate international tax cooperation between the involved countries.
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