Article 2 - Taxes Covered - Hashemite Kingdom of Jordan

ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, and taxes on the total amounts of wages or salaries paid by enterprises. 3. The existing taxes to which the convention shall apply are in particular : (a) In India : the income-tax, including any surcharge thereon ; (hereinafter referred to as Indian tax), (b) In Jordan : (i) the income-tax; (ii) the distribution tax; and (iii) the social service tax (hereinafter referred to as Jordanian tax). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes referred to in para 3. The competent authorities of the Contracting State shall notify each other of significant changes which have been made in their respective taxation laws.