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<h1>Tax Agreement Covers Income Taxes and Future Changes in India and Malta; Notification of Law Changes Required</h1> The Agreement applies to income taxes imposed by a Contracting State or its subdivisions, covering all taxes on total income or income elements, including gains from property and wages. Specifically, it applies to the income tax in India, including surcharges, and the income tax in Malta. It also extends to any similar taxes introduced after the Agreement's signing, with the Contracting States required to notify each other of significant changes in their tax laws.