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<h1>Convention Covers Income Taxes, Gains, and Salaries in Contracting States; Annual Notification of Tax Law Changes Required.</h1> This Convention applies to taxes on income imposed by each Contracting State, including their political subdivisions or local authorities. It covers taxes on total income, gains from property transactions, and wages or salaries paid by enterprises. For India, it includes income tax, super-tax, surcharge, and surtax under specific acts. For the United Arab Republic, it encompasses various taxes on property income, movable capital, commercial profits, wages, and other professional incomes, along with general income, defense, and national security taxes. The Convention also extends to any similar future taxes. Contracting States must notify each other of significant tax law changes annually.