Entry into force of tax treaty: mutual notifications fix when treaty rules apply to fiscal and calendar tax years. Entry into force requires reciprocal written notifications through diplomatic channels and occurs on the later notification date. In India the Agreement applies to income for fiscal years commencing on or after the first April following the calendar year of entry into force, with other matters effective on the entry into force date. In Colombia income tax provisions and treatment of amounts as expenses apply from the first January of the calendar year following that year of entry into force, while other provisions are effective on the entry into force date.
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: mutual notifications fix when treaty rules apply to fiscal and calendar tax years.
Entry into force requires reciprocal written notifications through diplomatic channels and occurs on the later notification date. In India the Agreement applies to income for fiscal years commencing on or after the first April following the calendar year of entry into force, with other matters effective on the entry into force date. In Colombia income tax provisions and treatment of amounts as expenses apply from the first January of the calendar year following that year of entry into force, while other provisions are effective on the entry into force date.
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