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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>Tax treaty scope extends to specified domestic income and resource rent taxes and future similar taxes, with mutual notification.</h1> The Agreement applies to specified Australian taxes - the federal income tax and the resource rent tax for offshore petroleum projects - and to Indian income tax (including surcharge) and surtax on corporate chargeable profits. It further covers any identical or substantially similar taxes enacted later and requires the competent authorities of the Contracting States to notify each other of substantial legislative changes affecting the taxes within the treaty's scope.

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