Taxes on income scope clarified: Convention defines covered taxes, lists Indian and Saudi taxes, and covers future similar levies. The Convention applies to taxes on income imposed by a Contracting State or its political subdivisions, including taxes on total income or elements of income such as gains from alienation and taxes on wages or salaries. It lists covered existing taxes-India: income-tax including surcharge; Saudi Arabia: Zakat and income-tax including the natural gas investment tax-and extends to identical or substantially similar taxes thereafter, with a reciprocal notification obligation for significant changes in taxation laws.