Entry into force of tax treaty requires reciprocal notifications and applies from specified fiscal or taxable years, replacing prior treaty. Entry into force requires the Contracting States to notify each other in writing through diplomatic channels upon completion of domestic procedures; the Agreement enters into force on the later notification. Its provisions apply in India and Sri Lanka to income derived in fiscal or taxable years beginning on the first day of April next following the calendar year in which the Agreement enters into force. The earlier Convention between the States shall terminate when the new Agreement becomes effective under these terms.
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 reciprocal notifications and applies from specified fiscal or taxable years, replacing prior treaty.
Entry into force requires the Contracting States to notify each other in writing through diplomatic channels upon completion of domestic procedures; the Agreement enters into force on the later notification. Its provisions apply in India and Sri Lanka to income derived in fiscal or taxable years beginning on the first day of April next following the calendar year in which the Agreement enters into force. The earlier Convention between the States shall terminate when the new Agreement becomes effective under these terms.
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