Entry into force of tax treaty sets differing prospective application dates for withholding and other income taxes. This Agreement enters into force on the date of the later notification by the Contracting States that domestic requirements have been met; its provisions apply prospectively, with Romania applying withholding and other taxes on income from the first day of January in the calendar year following entry into force, and India applying withholding and other taxes on income from the first day of April in the financial year following the calendar year in which the Agreement enters into force; the 1987 Convention ceases to have effect for the covered taxes upon entry into force.
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 sets differing prospective application dates for withholding and other income taxes.
This Agreement enters into force on the date of the later notification by the Contracting States that domestic requirements have been met; its provisions apply prospectively, with Romania applying withholding and other taxes on income from the first day of January in the calendar year following entry into force, and India applying withholding and other taxes on income from the first day of April in the financial year following the calendar year in which the Agreement enters into force; the 1987 Convention ceases to have effect for the covered taxes upon entry into force.
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