Article 2 - Taxes covered - Belarus

ARTICLE 2 TAXES COVERED 1. This Agreement shall apply to taxes on income and on property (capital) imposed on behalf of a Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on property (capital) all taxes imposed on total income, on total property (capital) or on elements of income or of property (capital) including taxes on gains from the alienation of immovable property or property other than immovable property and taxes on the total amounts of wages or salaries paid by enterprises. 3. The taxes to which this Agreement shall apply are in particular : (a) in India : (i) the income-tax including any surcharge thereon; and (ii) wealth-tax (hereinafter referred to as Indian Tax); and (b) in Belarus : (i) the tax on income and profits of enterprises associations and organisations; (ii) the income-tax on individuals; and (iii) the tax on immovable property (hereinafter referred to as Belarusian tax). 4. The Agreement shall apply also to any similar or substantially identical taxes which are imposed by either Contracting State after the date of signature of the Agreement in addition to, or in place of, the taxes referred to in paragraph 3 above. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.