https://www.taxtmi.com/acts?id=16890 Article 3 establishes the treaty's scope by applying to all taxes imposed in India by the Central Government and political sub divisions and to all taxes imposed in Guernsey by the States of Deliberation, and it extends to identical or substantially similar taxes introduced after signature; competent authorities must notify each other of substantial changes to taxation and information gathering measures affecting treaty obligations. en-us Fri, 17 Aug 2012 15:48:10 +0530 Thu, 06 Feb 2025 14:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16890 Article 3 establishes the treaty's scope by applying to all taxes imposed in India by the Central Government and political sub divisions and to all taxes imposed in Guernsey by the States of Deliberation, and it extends to identical or substantially similar taxes introduced after signature; competent authorities must notify each other of substantial changes to taxation and information gathering measures affecting treaty obligations. Act-Rules DTAA Fri, 17 Aug 2012 15:48:10 +0530 https://www.taxtmi.com/acts?id=16890