https://www.taxtmi.com/acts?id=4931 Article 2 limits the Convention to Japan's income tax and corporation tax and India's income tax (including surcharges), and extends the Convention to identical or substantially similar taxes introduced later. It requires the competent authorities to notify each other of substantial changes in taxation laws within a reasonable period, providing a procedural mechanism to maintain reciprocal awareness of changes affecting the Convention. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 10:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4931 Article 2 limits the Convention to Japan's income tax and corporation tax and India's income tax (including surcharges), and extends the Convention to identical or substantially similar taxes introduced later. It requires the competent authorities to notify each other of substantial changes in taxation laws within a reasonable period, providing a procedural mechanism to maintain reciprocal awareness of changes affecting the Convention. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4931