Entry into force clarifies when the tax treaty's notification completes and when its taxation provisions take effect. Entry into force requires reciprocal written notification through diplomatic channels and the Agreement takes effect on the later notification. The Agreement's temporal scope is set by fiscal-year rules: in Myanmar, withholding taxes apply to income from the first of April in the fiscal year after the fiscal year of entry into force, and other taxes on income apply to fiscal years beginning on or after the first of April of the next fiscal year following entry into force; in India the Agreement applies to income for fiscal years beginning on or after the first of April following the calendar year of entry into force.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Entry into force clarifies when the tax treaty's notification completes and when its taxation provisions take effect.
Entry into force requires reciprocal written notification through diplomatic channels and the Agreement takes effect on the later notification. The Agreement's temporal scope is set by fiscal-year rules: in Myanmar, withholding taxes apply to income from the first of April in the fiscal year after the fiscal year of entry into force, and other taxes on income apply to fiscal years beginning on or after the first of April of the next fiscal year following entry into force; in India the Agreement applies to income for fiscal years beginning on or after the first of April following the calendar year of entry into force.
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