Taxes on income: Convention covers income taxes, capital gains and similar future taxes with mutual notification required. This Article defines the Convention's scope to apply to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income, elements of income and gains from alienation. It enumerates covered taxes for India (income-tax and surcharge) and for Morocco (including general income tax, corporation tax, taxes on income from shares, immovable property profits, national solidarity participation and fixed-yield investment income). The Convention also applies to identical or substantially similar taxes enacted later, and requires mutual notification by competent authorities of substantial changes in taxation laws.