Entry into force of tax treaty requires mutual notification and sets the timing for each state's tax application. Entry into force is triggered by reciprocal written notification through diplomatic channels, with the Agreement taking effect on the later notification date. The Agreement applies in India to income for fiscal years beginning on or after the first April following the calendar year in which it enters into force. In Kenya it applies to withholding taxes on amounts paid or credited to non residents from the first January in the calendar year following completion of formalities, and to other income taxes for the year commencing on or after the first January in the calendar year in which formalities are completed. The 1985 India-Kenya treaty ceases when these provisions become effective.
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 requires mutual notification and sets the timing for each state's tax application.
Entry into force is triggered by reciprocal written notification through diplomatic channels, with the Agreement taking effect on the later notification date. The Agreement applies in India to income for fiscal years beginning on or after the first April following the calendar year in which it enters into force. In Kenya it applies to withholding taxes on amounts paid or credited to non residents from the first January in the calendar year following completion of formalities, and to other income taxes for the year commencing on or after the first January in the calendar year in which formalities are completed. The 1985 India-Kenya treaty ceases when these provisions become effective.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
