Article 2 - Taxes Covered - France

ARTICLE 2 TAXES COVERED 1. The taxes to which this Convention shall apply are: (a) in India: (i) the income-tax including any surcharge thereon; (ii) the surtax; and (iii) the wealth-tax, (hereinafter referred to as 'Indian tax'); (b) in France: (i) the income-tax (l imp t sur le revenu ) including any withholding tax, pre-payment (pr compte) or advance payment with respect thereto; (ii) the corporation tax (l imp t sur les soci t s ) including any withholding tax, prepayment (pr compte) and advance payment with respect thereto; and (iii) the wealth-tax (l impot de solidarit sur la fortune). (hereinafter referred to as French tax ). 2. The 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 substantial changes which are made in their respective taxation laws.