https://www.taxtmi.com/acts?id=4497 Article 2 defines the Agreement's scope by treating taxes on income to include taxes on total income and elements of income, including gains from alienation and capital appreciation, and by listing the existing Chinese and Indian income-tax regimes as the covered taxes. It also extends the Agreement to identical or substantially similar taxes enacted after signature and obliges the competent authorities of the Contracting States to notify each other of substantial changes in their taxation laws within a reasonable period. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 08 Nov 2024 15:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4497 Article 2 defines the Agreement's scope by treating taxes on income to include taxes on total income and elements of income, including gains from alienation and capital appreciation, and by listing the existing Chinese and Indian income-tax regimes as the covered taxes. It also extends the Agreement to identical or substantially similar taxes enacted after signature and obliges the competent authorities of the Contracting States to notify each other of substantial changes in their taxation laws within a reasonable period. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4497