Entry into force: treaty becomes effective after mutual notification, with differing fiscal and calendar-year commencement rules for parties. Entry into force requires reciprocal written diplomatic notification and the Agreement enters into force thirty days after receipt of the later notification. In India the Agreement applies to income of fiscal years beginning on or after the first fiscal year following the calendar year of entry into force and to capital held on the last day of such fiscal years. In Belarus withholding taxes apply to income derived on or after the first day of the calendar year following entry into force and other income and capital taxes apply to taxable years beginning on or after that calendar date.
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: treaty becomes effective after mutual notification, with differing fiscal and calendar-year commencement rules for parties.
Entry into force requires reciprocal written diplomatic notification and the Agreement enters into force thirty days after receipt of the later notification. In India the Agreement applies to income of fiscal years beginning on or after the first fiscal year following the calendar year of entry into force and to capital held on the last day of such fiscal years. In Belarus withholding taxes apply to income derived on or after the first day of the calendar year following entry into force and other income and capital taxes apply to taxable years beginning on or after that calendar date.
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