https://www.taxtmi.com/acts?id=44687 Article 2 defines the scope of the Agreement as applying to taxes on income and on capital imposed on behalf of each Contracting State, including taxes on total income or capital, elements of income or capital, and gains from alienation of property. It lists existing covered taxes in each State-Canada's Income-tax Act and India's income-tax (including surcharge) and wealth-tax-and extends the Agreement to identical or substantially similar taxes enacted later. The Article further requires annual notification between the States of significant changes to the taxation laws covered by the Agreement. en-us Wed, 16 Oct 2024 13:09:51 +0530 Tue, 22 Oct 2024 16:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44687 Article 2 defines the scope of the Agreement as applying to taxes on income and on capital imposed on behalf of each Contracting State, including taxes on total income or capital, elements of income or capital, and gains from alienation of property. It lists existing covered taxes in each State-Canada's Income-tax Act and India's income-tax (including surcharge) and wealth-tax-and extends the Agreement to identical or substantially similar taxes enacted later. The Article further requires annual notification between the States of significant changes to the taxation laws covered by the Agreement. Act-Rules DTAA Wed, 16 Oct 2024 13:09:51 +0530 https://www.taxtmi.com/acts?id=44687