Tax treaty coverage: applies to income taxes including gains and wages; existing and similar future taxes are included.

Article 2 applies the Agreement to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements of income such as gains from alienation and wages. It names Indian income-tax (including surcharges) and Qatari taxes on income as existing covered taxes and extends coverage to identical or substantially similar taxes enacted later, with a requirement that competent authorities notify each other of significant tax-law changes.

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