Article 2 - Taxes covered - Tanzania (Old - Effective upto 31-3-2012)

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 Tanzania : the income-tax and any other tax deemed to be an income-tax under the Income Tax Act, 1973 (hereinafter referred to as "Tanzanian 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. 3. At the end of each year, the competent authorities of the Contracting States shall notify to each other any significant changes which have been made in their respective taxation laws which are the subject of this Agreement and furnish copies of relevant enactments and regulations.