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of <h1>New Zealand-India Double Tax Avoidance Agreement Covers Income and Retention Taxes; Updates Require Mutual Notification on Tax Law Changes.</h1> The Double Tax Avoidance Agreement (DTAA) between New Zealand and India applies to specific taxes in both countries. In New Zealand, it covers income tax and excess retention tax, while in India, it includes income tax, any surcharge, and surtax. The agreement also extends to any similar taxes introduced after the convention's signing. Both countries' competent authorities are required to inform each other of significant changes to their taxation laws, ensuring the agreement remains relevant to current tax structures.
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