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<h1>India-Mauritius Double Tax Avoidance Agreement Covers Income Tax; Includes Future Similar Taxes and Requires Notification of Changes.</h1> The Double Tax Avoidance Agreement (DTAA) between India and Mauritius applies to specific taxes in both countries. For India, it covers income tax, including surcharges under the Income-tax Act, 1961, and surtax under the Companies (Profits) Surtax Act, 1964. In Mauritius, it applies to income tax. The agreement also extends to any similar taxes introduced by either country after the convention's signing. Both countries' authorities must inform each other of significant changes in their tax laws.