Taxes covered: Convention applies to specified Indian and Bulgarian taxes and substantially similar successor taxes. The Convention designates taxes covered: in India, the income tax (including any surcharge) and the wealth tax; in Bulgaria, the tax on total income, the tax on profits and the tax on buildings. It also applies to identical or substantially similar taxes subsequently imposed in addition to or in place of the listed taxes, and requires competent authorities to notify each other of substantial legislative changes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxes covered: Convention applies to specified Indian and Bulgarian taxes and substantially similar successor taxes.
The Convention designates taxes covered: in India, the income tax (including any surcharge) and the wealth tax; in Bulgaria, the tax on total income, the tax on profits and the tax on buildings. It also applies to identical or substantially similar taxes subsequently imposed in addition to or in place of the listed taxes, and requires competent authorities to notify each other of substantial legislative changes.
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