Entry into force: DTAA takes effect after diplomatic notifications and applies from the next fiscal year in each State. Entry into force requires reciprocal written notification through diplomatic channels of completion of each State's internal procedures; the Agreement takes effect on the first day of the second month after the later notification. The Agreement applies by reference to fiscal years: in India to fiscal years beginning on or after the first day of April following the calendar year of entry into force, and in Maldives to fiscal years beginning on or after the first day of January 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 takes effect after diplomatic notifications and applies from the next fiscal year in each State.
Entry into force requires reciprocal written notification through diplomatic channels of completion of each State's internal procedures; the Agreement takes effect on the first day of the second month after the later notification. The Agreement applies by reference to fiscal years: in India to fiscal years beginning on or after the first day of April following the calendar year of entry into force, and in Maldives to fiscal years beginning on or after the first day of January following that calendar year.
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