https://www.taxtmi.com/acts?id=5291 Article 2 defines the taxes covered by the Agreement as the national income-tax regimes (including applicable surcharges and company surtax) of each Contracting State and provides that the treaty also applies to any identical or substantially similar taxes introduced thereafter, whether in addition to or in place of the listed taxes, with a reciprocal obligation for the competent authorities to notify each other of substantial changes in taxation laws. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Mar 2009 15:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5291 Article 2 defines the taxes covered by the Agreement as the national income-tax regimes (including applicable surcharges and company surtax) of each Contracting State and provides that the treaty also applies to any identical or substantially similar taxes introduced thereafter, whether in addition to or in place of the listed taxes, with a reciprocal obligation for the competent authorities to notify each other of substantial changes in taxation laws. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5291