https://www.taxtmi.com/acts?id=5867 Article 2 defines the taxes covered by the Agreement: for India the income-tax (including surcharge), and for Switzerland the federal, cantonal and communal taxes on income (including total income, earned income, income from capital, industrial and commercial profits, capital gains and other income). The Article extends to identical or substantially similar taxes enacted later, excludes penalties and interest from the taxes covered, defines "Indian tax" and "Swiss tax" for treaty purposes, and requires mutual notification of significant changes in taxation laws. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 17:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5867 Article 2 defines the taxes covered by the Agreement: for India the income-tax (including surcharge), and for Switzerland the federal, cantonal and communal taxes on income (including total income, earned income, income from capital, industrial and commercial profits, capital gains and other income). The Article extends to identical or substantially similar taxes enacted later, excludes penalties and interest from the taxes covered, defines "Indian tax" and "Swiss tax" for treaty purposes, and requires mutual notification of significant changes in taxation laws. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5867