Entry into force: Convention activates after mutual notification, triggering specified fiscal year and withholding tax effective periods. The Convention enters into force on the later written notification exchanged through diplomatic channels confirming completion of required domestic procedures. In India it applies to income for fiscal years beginning on or after 1 April following the calendar year in which the Convention enters into force. In Armenia it applies to withholding taxes on income derived on or after 1 January of the calendar year following entry into force and to other income taxes for tax years beginning on 1 January of 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: Convention activates after mutual notification, triggering specified fiscal year and withholding tax effective periods.
The Convention enters into force on the later written notification exchanged through diplomatic channels confirming completion of required domestic procedures. In India it applies to income for fiscal years beginning on or after 1 April following the calendar year in which the Convention enters into force. In Armenia it applies to withholding taxes on income derived on or after 1 January of the calendar year following entry into force and to other income taxes for tax years beginning on 1 January of that calendar year.
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