Article 2 - Taxes covered - Sudan

ARTICLE 2 TAXES COVERED 1. This Agreement 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 Agreement shall apply are in particular : (a) in India, the income-tax, including any surcharge thereon; (hereinafter referred to as Indian Tax) (b) in the Sudan (1) the income-tax which includes : (i) Business profit-tax on individuals and companies; (ii) Rental income-tax; (iii) Personal income-tax on wages and salaries. (2) the capital gains tax. (hereinafter referred to as the Sudanese Tax); 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.