Entry into force timing determines which taxes and tax years are covered across SAARC members. The Agreement enters into force thirty days after SAARC Secretariat notification of completed ratifications and then takes effect for each Member State according to that State's specified commencement: withholding taxes generally from the first July following entry, other taxes for tax years beginning on that July, or aligned to the State's fiscal year start so that treaty applicability begins for income derived in fiscal years commencing on or after the first fiscal day following entry.
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Provisions expressly mentioned in the judgment/order text.
Entry into force timing determines which taxes and tax years are covered across SAARC members.
The Agreement enters into force thirty days after SAARC Secretariat notification of completed ratifications and then takes effect for each Member State according to that State's specified commencement: withholding taxes generally from the first July following entry, other taxes for tax years beginning on that July, or aligned to the State's fiscal year start so that treaty applicability begins for income derived in fiscal years commencing on or after the first fiscal day following entry.
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