Entry into force of DTAA causes phased application of tax rules in contracting states after ratification. The Convention will be ratified and instruments of ratification exchanged at New Delhi; it enters into force thirty days after that exchange. Entry into force yields staggered domestic operation: in Austria for taxes levied for any fiscal year following the calendar year of exchange, and in India for income arising in any fiscal year beginning on or after the first day of April next following that calendar year. The 1963 Convention ceases to have effect when the new Convention 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 DTAA causes phased application of tax rules in contracting states after ratification.
The Convention will be ratified and instruments of ratification exchanged at New Delhi; it enters into force thirty days after that exchange. Entry into force yields staggered domestic operation: in Austria for taxes levied for any fiscal year following the calendar year of exchange, and in India for income arising in any fiscal year beginning on or after the first day of April next following that calendar year. The 1963 Convention ceases to have effect when the new Convention becomes effective under these terms.
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