Article 2 - Taxes covered - Belgium

ARTICLE 2 TAXES COVERED 1. This Agreement shall apply to all taxes imposed on total income or on elements of income including taxes on gains from the sale, exchange or transfer of movable or immovable property and taxes on the total amounts of wages or salaries paid by enterprises. The term taxes shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which the Agreement applies or which represents a penalty imposed relating to those taxes. 2. The existing taxes to which the Agreement shall apply are : (a) in the case of India : (i) the income-tax including any surcharge thereon; and (ii) the surtax, (hereinafter referred to as Indian tax ); (b) in the case of Belgium : (i) the individual income-tax (I'impot des personnes physiques; de personenbelasting); (ii) the corporate income-tax (I'impot des societes; de vennoot-schapsbelasting); (iii) the income-tax on legal entities (I'impot des personnes morales; de rechtspersonenbelasting); (iv) the income-tax on non-residents (I'impot des non-residents; de belasting der niet-verblijfhouders); (v) the special levy assimilated to the individual income-tax (la cotisation speciale assimilee a I'impot des personnes physiques; de met de personenbelasting gelijkgestelde bijzondere heffing), including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income-tax, (hereinafter referred to as Belgian tax). 3. The Agreement shall also apply to any identical or substantially similar tax which is imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall, from time to time, notify to each other any significant changes which have been made in their respective taxation laws.