Taxes Covered under DTAA: scope extends to income and capital taxes, including gains, wages, and substantially similar future taxes.

The Convention applies to taxes on income and on capital imposed by a Contracting State or its subdivisions, including taxes on total income or capital and elements thereof such as gains from alienation, taxes on wages or salaries paid by enterprises, and taxes on capital appreciation. It identifies Kazakhstan's corporate income tax, individual income tax and tax on property, and India's income tax (including surcharge) and tax on capital (wealth tax). The Convention also covers identical or substantially similar taxes introduced after signature and requires competent authorities to notify each other of significant taxation law changes.

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