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          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.

          <h1>Taxes covered by treaty ensure bilateral application to Indian and Singapore income taxes and their successors.</h1> The Agreement applies to India's income tax including surcharge (Indian tax) and Singapore's income tax (Singapore tax), and extends to any identical or substantially similar taxes imposed later by either State; competent authorities must notify each other of substantial changes in their taxation laws.

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