Entry into force: DTAA becomes effective after mutual notification; specifies differing operative dates for Albania and India. The Agreement enters into force on the later written notification exchanged after completion of domestic procedures. In Albania it applies to income and capital from the first day of January of the calendar year following the year of entry into force; in India it applies to income and capital for fiscal years beginning on or after the first day of April next following that calendar year.
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: DTAA becomes effective after mutual notification; specifies differing operative dates for Albania and India.
The Agreement enters into force on the later written notification exchanged after completion of domestic procedures. In Albania it applies to income and capital from the first day of January of the calendar year following the year of entry into force; in India it applies to income and capital for fiscal years beginning on or after the first day of April next following that calendar year.
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