Entry into force of tax treaty establishes notification-based commencement and staggered fiscal-year effective dates for India and Tanzania. The Agreement enters into force upon the later written notification by the Contracting States through diplomatic channels; it applies in India to income for any year of income beginning on or after the first day of April following the calendar year of entry into force, and in Tanzania to income for any year of income on or after the first day of January following that calendar year; the 1979 bilateral avoidance-of-double-taxation agreement will cease to have effect when the new Agreement becomes effective.
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 of tax treaty establishes notification-based commencement and staggered fiscal-year effective dates for India and Tanzania.
The Agreement enters into force upon the later written notification by the Contracting States through diplomatic channels; it applies in India to income for any year of income beginning on or after the first day of April following the calendar year of entry into force, and in Tanzania to income for any year of income on or after the first day of January following that calendar year; the 1979 bilateral avoidance-of-double-taxation agreement will cease to have effect when the new Agreement becomes effective.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
