Entry into force governs treaty notification and fiscal-year effective dates for India and withholding and other tax timing in Syria. Each Contracting State must notify the other through diplomatic channels when domestic procedures for entry into force are complete; the Agreement enters into force on the date of receipt of the later notification. The Agreement's effect is subject to jurisdictional fiscal timing: in India, it applies to income for fiscal years beginning on or after the first April following the calendar year of entry into force; in Syria, it applies to withholding taxes on amounts paid or credited on or after the first January following that calendar year and to other income taxes for fiscal years beginning on or after that first January. The 1984 treaty ceases when these provisions take effect.
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 governs treaty notification and fiscal-year effective dates for India and withholding and other tax timing in Syria.
Each Contracting State must notify the other through diplomatic channels when domestic procedures for entry into force are complete; the Agreement enters into force on the date of receipt of the later notification. The Agreement's effect is subject to jurisdictional fiscal timing: in India, it applies to income for fiscal years beginning on or after the first April following the calendar year of entry into force; in Syria, it applies to withholding taxes on amounts paid or credited on or after the first January following that calendar year and to other income taxes for fiscal years beginning on or after that first January. The 1984 treaty ceases when these provisions take effect.
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