https://www.taxtmi.com/acts?id=15082 Article 2 provides that the Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, and regards as taxes on income those on total income or elements of income, including gains from alienation and taxes on wages or salaries. It identifies the existing covered taxes in India and Tajikistan and extends coverage to identical or substantially similar taxes enacted after signature, requiring competent authorities to notify each other of significant changes in taxation laws. en-us Tue, 30 Aug 2011 14:32:30 +0530 Thu, 28 Nov 2024 15:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15082 Article 2 provides that the Agreement applies to taxes on income imposed by a Contracting State or its subdivisions, and regards as taxes on income those on total income or elements of income, including gains from alienation and taxes on wages or salaries. It identifies the existing covered taxes in India and Tajikistan and extends coverage to identical or substantially similar taxes enacted after signature, requiring competent authorities to notify each other of significant changes in taxation laws. Act-Rules DTAA Tue, 30 Aug 2011 14:32:30 +0530 https://www.taxtmi.com/acts?id=15082