(1) This Convention shall apply to taxes on income imposed on behalf of a Contracting State or of its political sub-divisions or focal 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.
(3) The existing taxes to which this Convention shall apply are in particular:
- (a) In the Republic of India:
- (i) the income-tax, including any surcharge thereon;
- (hereinafter referred to as "Indian tax")
- (b) In the Kingdom of Morocco:
- (i) General income-tax;
- (ii) corporation tax;
- (iii) the tax on income from the shares or social parts and assimilated income;
- (iv) the tax on immovable property profits;
- (v) the participation on the national solidarity;
- (vi) the tax on income from fixed yield investments;
- (hereinafter referred to as "Moroccan tax").
(4) The Convention 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 Convention in addition to, or in place of the taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.