Article 2 - Taxes Covered - Poland

ARTICLE 2 TAXES COVERED 1 [ 1. The taxes to which this Agreement shall apply are: (a) in India, the income-tax including any surcharge and cess thereon imposed under the Income-tax Act, 1961; (hereinafter referred to as Indian tax ) (b) in Poland: (i) the personal income tax, and (ii) the corporate income tax, (hereinafter referred to as Polish taxes ). ] 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. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws, which are the subject of this Agreement. ***************** NOTES:- 1 . Substituted vide Notification No. 47/2014 dated 24-09-2014 before it was read as, 1. The taxes to which this Agreement shall apply are : (a) in India: (i) the income-tax including any surcharge thereon imposed under the Income-tax Act, 1961 ; (ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 ; (hereinafter referred to as Indian tax ) (b) in Poland: (i) the income-tax (podatek dechodowy) ; (ii) the tax on wages and salaries (podatek od wynagrodzen) ; (iii) the equalisation tax (podatek wyrdwanawczy) ; and (iv) the agriculture tax (podatek rolny). (hereinafter referred to as Polish tax ).