Taxes covered under the India-Syria DTAA extend to specified domestic income taxes and future substantially similar levies.

Article 2 delineates the taxes to which the India-Syria DTAA applies, identifying Indian tax as the domestic income tax and surtax and Syrian tax as the income tax under Syrian law. It further provides that the Agreement covers any identical or substantially similar taxes introduced subsequently by either Contracting State, and obliges the competent authorities to notify each other of substantial changes to their tax laws.

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