https://www.taxtmi.com/acts?id=18232 Article 2 applies the treaty to taxes on income imposed by a Contracting State or its subdivisions, treating as taxes on income levies on total income or elements of income, including gains from alienation and taxes on wages. It lists Romania's tax on income and tax on profit and India's income tax (including surcharge) as covered, and extends to identical or substantially similar taxes enacted later, with a requirement for mutual notification of substantial changes in taxation laws. en-us Sun, 23 Mar 2014 14:50:30 +0530 Wed, 28 Aug 2024 15:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18232 Article 2 applies the treaty to taxes on income imposed by a Contracting State or its subdivisions, treating as taxes on income levies on total income or elements of income, including gains from alienation and taxes on wages. It lists Romania's tax on income and tax on profit and India's income tax (including surcharge) as covered, and extends to identical or substantially similar taxes enacted later, with a requirement for mutual notification of substantial changes in taxation laws. Act-Rules DTAA Sun, 23 Mar 2014 14:50:30 +0530 https://www.taxtmi.com/acts?id=18232