DTAA entry into force: treaty applies prospectively to income for assessment years commencing on or after the specified effective date. The agreement is to be ratified and the instruments of ratification exchanged at Beirut; entry into force occurs on the date of that exchange. Upon entry into force the treaty's provisions apply prospectively, and in both India and Lebanon the provisions govern income assessable for any year of assessment commencing on or after the 1st day of April, 1962.
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.
DTAA entry into force: treaty applies prospectively to income for assessment years commencing on or after the specified effective date.
The agreement is to be ratified and the instruments of ratification exchanged at Beirut; entry into force occurs on the date of that exchange. Upon entry into force the treaty's provisions apply prospectively, and in both India and Lebanon the provisions govern income assessable for any year of assessment commencing on or after the 1st day of April, 1962.
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