  We study the equivalence problem of submanifolds with respect to a transitive
pseudogroup action. The corresponding differential invariants are determined
via formal theory and lead to the notions of k-variants and k-covariants, even
in the case of non-integrable pseudogroup. Their calculation is based on the
cohomological machinery: We introduce a complex for covariants, define their
cohomology and prove the finiteness theorem. This implies the well-known
Lie-Tresse theorem about differential invariants. We also generalize this
theorem to the case of pseudogroup action on differential equations.
