Article 2 - Taxes covered - Uzbekistan

ARTICLE 2 TAXES COVERED 1. The taxes to which this Agreement shall apply are: (a) in Uzbekistan: (i) the taxes on profit; (ii) the wealth-tax; (iii) the income-tax on legal persons as well as individuals; (hereinafter referred to as Uzbekistan tax ) (b) in India: (i) the income-tax including any surcharge thereon; (ii) the wealth-tax; (hereinafter referred to as Indian tax ) 2. The present Agreement 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 Agreement in addition to, or in place of, the taxes referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.