Article 2 - Taxes covered - Namibia

ARTICLE 2 TAXES COVERED 1. The taxes to which this Convention shall apply are: (a) in Namibia : (i) the income-tax; (ii) the non-resident shareholders tax; and (iii) the petroleum income-tax; (hereinafter referred to as Namibian tax ); (b) in India : the income-tax (including any surcharge thereon) (hereinafter referred to as Indian tax ). 2. The Convention shall apply also 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 existing taxes referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws, and if it seems desirable to amend any Article of this Convention without affecting the general principles thereof, the necessary amendments may be made by mutual consent.