Taxes covered: treaty applies to existing and substantially similar taxes between the two states, with mutual notification.

Article 2 specifies that the Convention applies to India's income-tax (including surcharge) under the Income-tax Act, 1961 and the surtax under the Companies (Profits) Surtax Act, 1964, and to Mauritius income-tax. It further provides that the Convention also applies to any identical or substantially similar taxes imposed thereafter by either Contracting State, and requires the competent authorities to notify each other of significant changes in their taxation laws.

---

---

---