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of <h1>Japan-India Double Taxation Avoidance Agreement Covers Income and Corporation Taxes; Requires Notification of Major Tax Law Changes</h1> The Double Taxation Avoidance Agreement (DTAA) between Japan and India addresses taxes covered under the convention. In Japan, it applies to income tax and corporation tax, collectively termed 'Japanese tax.' In India, it pertains to income tax, including any surcharges, referred to as 'Indian tax.' The agreement extends to any identical or substantially similar taxes imposed after the convention's signing. The competent authorities of both countries are required to notify each other of significant changes in their taxation laws within a reasonable timeframe.
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