Article 2 - Taxes covered - Russia

ARTICLE 2 TAXES COVERED 1. This Agreement shall apply to taxes on income imposed in each Contracting State. 2. The taxes to which this Agreement shall apply are in particular : (a) in the case of the Russian Federation : (i) taxes on profits (income) of enterprises and organisations; and (ii) the income-tax on individuals (hereinafter referred to as Russian Tax ); (b) in the case of India: income-tax, including any surcharge thereon (hereinafter referred to as Indian tax ). 3. This Agreement shall apply also to any identical or substantially similar taxes on income which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph 2. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.