https://www.taxtmi.com/acts?id=4154 Scope of taxes covered: taxes on income imposed by a Contracting State or its subdivisions are included irrespective of how levied, covering taxes on total income, elements of income (including gains from alienation of movable or immovable property) and taxes on total wages or salaries. The Convention presently applies to specified taxes in each State - India: income tax (including surcharge); Armenia: profit tax, income tax and land tax - and also extends to identical or substantially similar taxes introduced later, with a requirement for competent authorities to notify significant tax law changes to each other. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 24 Oct 2024 16:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4154 Scope of taxes covered: taxes on income imposed by a Contracting State or its subdivisions are included irrespective of how levied, covering taxes on total income, elements of income (including gains from alienation of movable or immovable property) and taxes on total wages or salaries. The Convention presently applies to specified taxes in each State - India: income tax (including surcharge); Armenia: profit tax, income tax and land tax - and also extends to identical or substantially similar taxes introduced later, with a requirement for competent authorities to notify significant tax law changes to each other. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4154