https://www.taxtmi.com/acts?id=4214 This Article applies the Convention to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements of income such as gains from alienation, wages or salaries paid by enterprises, and capital appreciation. It identifies Austria's income and corporation taxes and India's income-tax under the Income-tax Act, 1961 as covered taxes, and extends coverage to identical or substantially similar taxes enacted later, with a mutual notification duty for substantial changes in taxation laws. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Nov 2024 14:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4214 This Article applies the Convention to taxes on income imposed by a Contracting State or its subdivisions, including taxes on total income or elements of income such as gains from alienation, wages or salaries paid by enterprises, and capital appreciation. It identifies Austria's income and corporation taxes and India's income-tax under the Income-tax Act, 1961 as covered taxes, and extends coverage to identical or substantially similar taxes enacted later, with a mutual notification duty for substantial changes in taxation laws. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4214