Entry into force: DTAA becomes operative after mutual notification and a thirty-day post-notification period, with fiscal-year start rules. Each Contracting State must notify the other in writing through diplomatic channels upon completion of domestic procedures; the Agreement enters into force thirty days after receipt of the later such notification. The Agreement's provisions apply in Croatia to income or profits in any fiscal year beginning on or after 1 January next following the calendar year in which the Agreement enters into force, and in India to income in any fiscal year beginning on or after 1 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 operative after mutual notification and a thirty-day post-notification period, with fiscal-year start rules.
Each Contracting State must notify the other in writing through diplomatic channels upon completion of domestic procedures; the Agreement enters into force thirty days after receipt of the later such notification. The Agreement's provisions apply in Croatia to income or profits in any fiscal year beginning on or after 1 January next following the calendar year in which the Agreement enters into force, and in India to income in any fiscal year beginning on or after 1 April next following that calendar year.
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