Article 2 - Taxes covered - Bangladesh

ARTICLE 2 TAXES COVERED 1. The existing taxes to which this convention shall apply are (a) in the case of Bangladesh : the income-tax (hereinafter referred to as Bangladesh tax ); (b) in the case of India : (i) the income-tax including any surcharge thereon, (ii) the surtax, (hereinafter referred to as Indian tax ). (2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the present Convention in addition to, or in place of, the taxes referred to in paragraph (1). The competent authorities of the Contracting States shall notify each other of any substantive changes which are made in their respective taxation laws.