Article 2 - Taxes covered - Syria (Old - Effective upto 31-3-2009)

Article 2 : Taxes covered 1. The taxes to which this agreement shall apply are : (a) in the case of India : (1) the income-tax including any surcharge thereon imposed under the Income Tax Act, 1961 (43 of 1961); (2) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964) (hereinafter referred to as "Indian tax"); (b) in the case of the SyrianArabRepublic, the income-tax imposed by the Legislative Decree No. 85 of 1949 and its amendments (hereinafter referred to as "Syrian tax"). 2. The agreement shall also apply to any identical or substantially similar taxes which are imposed by either ContractingState after the date of signature of the present agreement in addition to, or in place of, the taxes referred to in paragraph 1 of this article. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.