Article 2 - Taxes covered - Denmark

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 imposed under the Income-Tax Act, 1961 (43 of 1961); (ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964) (iii) the wealth-tax imposed under the Wealth-tax Act, 1957 (24 of 1957); (hereinafter referred to as Indian tax ). (b) in Denmark (i) the income-tax to the State (ind-komotskatten til staten); (ii) the municipal income-tax (den kormmunal indkomstskat); (iii) the income-tax to the country municipalities (den amtskommunale lndkomstskat); (iv) the old age pension contribution (folkepensionsbidreget); (v) the seamen's tax (smandsskatten); (vi) the special income-tax (den saerlige indkomstskat); (vii) the church tax (kirkes katten); (viii) the tax on dividends (udbytteskatten); (ix) the contribution to the sickness per diem fund (bidrag til dagpengefonden); (x) the hydrocarbon tax (kulbrinteskatten); (xi) the capital tax to the State (formueskatten til staten); (hereinafter referred to as Danish 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 in each other of any substantial changes which are made in their respective taxation laws.