https://www.taxtmi.com/acts?id=38608 Article 3 designates as covered taxes all taxes imposed or administered by Brunei Darussalam and all taxes of every kind and description imposed by India at central or subnational levels, and extends to identical taxes introduced after signature. With competent authority agreement, it also covers substantially similar replacement or additional taxes, and requires mutual notification of substantial changes to taxation, information gathering, or assistance in collection measures that could affect treaty obligations. en-us Wed, 11 Mar 2020 13:07:36 +0530 Thu, 06 Feb 2025 11:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38608 Article 3 designates as covered taxes all taxes imposed or administered by Brunei Darussalam and all taxes of every kind and description imposed by India at central or subnational levels, and extends to identical taxes introduced after signature. With competent authority agreement, it also covers substantially similar replacement or additional taxes, and requires mutual notification of substantial changes to taxation, information gathering, or assistance in collection measures that could affect treaty obligations. Act-Rules DTAA Wed, 11 Mar 2020 13:07:36 +0530 https://www.taxtmi.com/acts?id=38608