Article 2 - Taxes Covered - Slovak Republic

ARTICLE 2 TAXES COVERED 1. The taxes to which this agreement shall apply are: (a) In the case of India: (1) the income-tax including any surcharge thereon imposed under the Income-tax Act, 1961 (43 of 1961); (2) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964); (hereafter referred to as Indian tax ) (b) In the case of Czechoslovakia: (1) the taxes on profits; (2) the wages tax; (3) the tax on income from literary and artistic activities; (4) the agricultural tax; (5) the tax on population income; (6) the house tax; (hereafter referred to as Czechoslovak tax ) 2. The agreement 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 agreement in addition to, or in place of, the taxes referred to in paragraph 1 of this Article. 3. At the end of each year, the competent authorities of the Contracting States shall notify to each other any significant changes which have been made in their respective laws governing the taxes which are the subject of this agreement and furnish copies of relevant enactments and regulations.