Tax treaty scope defines covered taxes and extends to substantially similar future taxes, with mutual annual notification. The Convention applies to specified direct taxes in each Contracting State-India's income tax (including surcharge) and companies' surtax; Zambia's income tax, mineral tax and personal levy. It also extends to any identical or substantially similar taxes enacted later, whether additional or replacement. The competent authorities must annually notify each other of significant changes in taxation laws within the Convention's scope and provide copies of relevant enactments and regulations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax treaty scope defines covered taxes and extends to substantially similar future taxes, with mutual annual notification.
The Convention applies to specified direct taxes in each Contracting State-India's income tax (including surcharge) and companies' surtax; Zambia's income tax, mineral tax and personal levy. It also extends to any identical or substantially similar taxes enacted later, whether additional or replacement. The competent authorities must annually notify each other of significant changes in taxation laws within the Convention's scope and provide copies of relevant enactments and regulations.
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