(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) The existing taxes to which the Agreement shall apply are in particular:
- (a) In India:
- (i) the income-tax, including any surcharge thereon; and
- (hereinafter referred to as "Indian tax");
- (b) In the State of Qatar:
- (i) the Income-tax;
- (hereinafter referred to as "Qatari Tax").
(3) The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of the existing taxes referred to in para (2). The competent authorities of the Contracting States shall notify each other of significant changes which have been made in their respective taxation laws.