https://www.taxtmi.com/acts?id=37604 Article 3 defines the Taxes Covered as all taxes of every kind and description imposed in India by central or subnational authorities and all taxes of every kind and description imposed in the Maldives, irrespective of manner of levy. It also extends treaty coverage to identical or substantially similar taxes introduced later and requires the competent authorities to notify each other of substantial changes to taxation or information gathering measures affecting treaty obligations. en-us Wed, 18 Sep 2019 09:42:01 +0530 Fri, 07 Feb 2025 15:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37604 Article 3 defines the Taxes Covered as all taxes of every kind and description imposed in India by central or subnational authorities and all taxes of every kind and description imposed in the Maldives, irrespective of manner of levy. It also extends treaty coverage to identical or substantially similar taxes introduced later and requires the competent authorities to notify each other of substantial changes to taxation or information gathering measures affecting treaty obligations. Act-Rules DTAA Wed, 18 Sep 2019 09:42:01 +0530 https://www.taxtmi.com/acts?id=37604