https://www.taxtmi.com/acts?id=44873 Article 2 defines the Convention's scope as applying to taxes on income and capital gains imposed by a Contracting State or its sub divisions, including taxes on total income and elements of income such as gains from alienation of property. It lists the principal existing covered taxes-India's income tax (including surcharge) and Ireland's income tax, corporation tax and capital gains tax-and extends coverage to identical or substantially similar future taxes while requiring mutual notification of significant changes to taxation laws. en-us Wed, 16 Oct 2024 16:26:43 +0530 Tue, 22 Oct 2024 15:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44873 Article 2 defines the Convention's scope as applying to taxes on income and capital gains imposed by a Contracting State or its sub divisions, including taxes on total income and elements of income such as gains from alienation of property. It lists the principal existing covered taxes-India's income tax (including surcharge) and Ireland's income tax, corporation tax and capital gains tax-and extends coverage to identical or substantially similar future taxes while requiring mutual notification of significant changes to taxation laws. Act-Rules DTAA Wed, 16 Oct 2024 16:26:43 +0530 https://www.taxtmi.com/acts?id=44873