https://www.taxtmi.com/acts?id=5142 Article 2 treats income-tax as the covered tax in each Contracting State, including any surcharge in the Indian tax category, and extends coverage to identical or substantially similar taxes introduced later; competent authorities must notify each other of significant tax law changes. It excludes tax paid or payable under the Malta provision equivalent to subsection (11) of section 31 on chargeable income from petroleum production, and any substantially similar subsequent provision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 15:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5142 Article 2 treats income-tax as the covered tax in each Contracting State, including any surcharge in the Indian tax category, and extends coverage to identical or substantially similar taxes introduced later; competent authorities must notify each other of significant tax law changes. It excludes tax paid or payable under the Malta provision equivalent to subsection (11) of section 31 on chargeable income from petroleum production, and any substantially similar subsequent provision. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5142