https://www.taxtmi.com/acts?id=51381 Article 3 establishes that the Agreement applies to specified categories of taxes-income or profits, capital, net wealth, and estate, inheritance or gift taxes-and may include taxes of sub national authorities if listed in ratification instruments. Parties may agree to extend coverage to indirect taxes. The Agreement applies to identical taxes introduced later and to substantially similar taxes subject to competent authority agreement; covered taxes can be expanded or modified by mutual agreement, and competent authorities must notify each other of substantial changes to taxation and information gathering measures. en-us Wed, 21 May 2025 18:15:57 +0530 Sat, 24 May 2025 10:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51381 Article 3 establishes that the Agreement applies to specified categories of taxes-income or profits, capital, net wealth, and estate, inheritance or gift taxes-and may include taxes of sub national authorities if listed in ratification instruments. Parties may agree to extend coverage to indirect taxes. The Agreement applies to identical taxes introduced later and to substantially similar taxes subject to competent authority agreement; covered taxes can be expanded or modified by mutual agreement, and competent authorities must notify each other of substantial changes to taxation and information gathering measures. Act-Rules DTAA Wed, 21 May 2025 18:15:57 +0530 https://www.taxtmi.com/acts?id=51381