Article 3 - Taxes Covered - Brunei Darussalam

Article 3 Taxes Covered 1. The taxes which are the subject of this Agreement are: (a) in the case of Brunei Darussalam, all taxes imposed or administered by the Government of Brunei Darussalam; (b) in the case of India, taxes of every kind and description imposed by the Central Government or the Governments of political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes if the competent authorities of the Contracting Parties so agree. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures and assistance in collection measures which may affect the obligations of that Party pursuant to this Agreement.