Taxes covered: treaty applies to specified and substantially similar domestic taxes, with mutual notification of changes.

Article 2 specifies the domestic taxes in India and Norway to which the Convention applies, listing Indian income tax (with surcharge), companies' surtax and wealth tax, and Norwegian national, county and municipal income taxes, national and municipal capital taxes, Tax Equalisation Fund contributions, petroleum exploration and exploitation taxes (including related pipeline activities), dues on remuneration to non resident artistes and the seamen's tax. The Convention also covers identical or substantially similar taxes enacted later, and requires mutual notification by competent authorities of substantial changes in taxation laws.

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