Taxes on income: treaty applies to income taxes between Contracting States and covers identical or similar subsequent taxes. The Convention applies to taxes on income imposed on behalf of each Contracting State regardless of how levied, encompassing taxes on total income or income elements (including gains from alienation and wages). It lists the specific taxes in India and the Philippines and extends to identical or substantially similar taxes subsequently enacted, with competent authorities required to notify each other of substantial changes in taxation laws.