Article 2 - TAXES COVERED - Malaysia (Old - Effective upto 31-3-2013)

Article 2 : TAXES COVERED - 1. This Agreement shall apply to taxes on income imposed by a Contracting State or its political sub-divisions or local authorities, irrespective of the manner in which they are levied. 2. The taxes which are the subject of this Agreement are : (a) in Malaysia (i) the income-tax; and (ii) the petroleum income-tax; (hereinafter referred to as Malaysian Tax); (b) in India the income-tax including any surcharge thereon; (hereinafter referred to as Indian tax). 3. This Agreement shall also apply to any identical or substantially similar taxes on income which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of important changes which have been made in their respective taxation laws.