Entry into force: DTAA between India and Mexico applies after mutual notification, with staggered application to withholding and other taxes. Entry into force follows mutual written notification through diplomatic channels; the Agreement takes effect on the later notification. In India it applies to taxes withheld at source for amounts paid or credited on or after 1st April of the calendar year following entry and to taxes on income for fiscal years beginning on or after that 1st April. In Mexico it applies to taxes withheld at source for income paid or credited on or after 1st January of the calendar year following entry and to other taxes for taxable years beginning on or after that 1st January.
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Provisions expressly mentioned in the judgment/order text.
Entry into force: DTAA between India and Mexico applies after mutual notification, with staggered application to withholding and other taxes.
Entry into force follows mutual written notification through diplomatic channels; the Agreement takes effect on the later notification. In India it applies to taxes withheld at source for amounts paid or credited on or after 1st April of the calendar year following entry and to taxes on income for fiscal years beginning on or after that 1st April. In Mexico it applies to taxes withheld at source for income paid or credited on or after 1st January of the calendar year following entry and to other taxes for taxable years beginning on or after that 1st January.
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