https://www.taxtmi.com/acts?id=5172 Article 2 specifies that the Convention applies to India's income-tax (including surcharge) under the Income-tax Act, 1961 and the surtax under the Companies (Profits) Surtax Act, 1964, and to Mauritius income-tax. It further provides that the Convention also applies to any identical or substantially similar taxes imposed thereafter by either Contracting State, and requires the competent authorities to notify each other of significant changes in their taxation laws. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Nov 2024 12:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5172 Article 2 specifies that the Convention applies to India's income-tax (including surcharge) under the Income-tax Act, 1961 and the surtax under the Companies (Profits) Surtax Act, 1964, and to Mauritius income-tax. It further provides that the Convention also applies to any identical or substantially similar taxes imposed thereafter by either Contracting State, and requires the competent authorities to notify each other of significant changes in their taxation laws. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5172