Article 2 - Taxes Covered - Mauritius

ARTICLE 2 TAXES COVERED 1. The existing taxes to which this Convention shall apply are : (a) in the case of 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) ; (hereinafter referred to as Indian tax ) ; (b) in the case of Mauritius, the income-tax (hereinafter referred to as Mauritius tax ). 2. This 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 existing taxes referred to in paragraph (1) of this article. 3. The competent authorities of the Contracting States shall notify to each other any significant changes which are made in their respective taxation laws.