Entry into force requires mutual notification and sets staggered fiscal and calendar-year application for treaty income rules. The Agreement requires mutual written notifications between the India Taipei Association in Taipei and the Taipei Economic and Cultural Center in New Delhi confirming completion of domestic procedures; it enters into force on the later of those notifications. The provisions apply in the territory of Article 2(3)(a) to income in any fiscal year beginning on or after the first April following the calendar year of entry into force, and in the territory of Article 2(3)(b) to income in any year of income beginning on or after the first January of the calendar year following entry into force.
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Provisions expressly mentioned in the judgment/order text.
Entry into force requires mutual notification and sets staggered fiscal and calendar-year application for treaty income rules.
The Agreement requires mutual written notifications between the India Taipei Association in Taipei and the Taipei Economic and Cultural Center in New Delhi confirming completion of domestic procedures; it enters into force on the later of those notifications. The provisions apply in the territory of Article 2(3)(a) to income in any fiscal year beginning on or after the first April following the calendar year of entry into force, and in the territory of Article 2(3)(b) to income in any year of income beginning on or after the first January of the calendar year following entry into force.
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