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Article 2 - Taxes covered - BrazilExtract Article 2 : Taxes covered - 1. The taxes to which the Convention shall apply are : (a) in the case of Brazil : - the federal income-tax, excluding the supplementary income-tax and the tax on activities of minor importance; (hereinafter referred to as Brazilian tax); (b) in the case of India : (i) the income-tax including any surcharge thereon; (ii) the surtax; (hereinafter referred to as Indian tax). 2. The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of the above-mentioned taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
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