Entry into force of tax treaty: reciprocal notification triggers phased applicability across specified UK and Indian tax periods. Entry into force requires reciprocal notification that domestic procedures are complete; the Convention becomes effective on the later notification and ... Summary
Entry into force of tax treaty: reciprocal notification triggers phased applicability across specified UK and Indian tax periods.
Entry into force requires reciprocal notification that domestic procedures are complete; the Convention becomes effective on the later notification and applies to specified UK tax categories and to India for fiscal years beginning after the calendar year following that later notification, linking treaty commencement to subsequent assessment, financial, chargeable, realised value, or fiscal periods.
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