Entry into force determines when the tax treaty's provisions apply to income and wealth in each state. The Agreement enters into force sixty days after the later written notification by the Contracting States through diplomatic channels. Its provisions apply prospectively: in India to income for fiscal years beginning on or after the first of April following the calendar year of entry into force and to wealth held on the last day of such fiscal years; in Uruguay to income for fiscal years beginning on or after the first of January following the calendar year of entry into force and to capital held on the last day of such fiscal years.
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 determines when the tax treaty's provisions apply to income and wealth in each state.
The Agreement enters into force sixty days after the later written notification by the Contracting States through diplomatic channels. Its provisions apply prospectively: in India to income for fiscal years beginning on or after the first of April following the calendar year of entry into force and to wealth held on the last day of such fiscal years; in Uruguay to income for fiscal years beginning on or after the first of January following the calendar year of entry into force and to capital held on the last day of such fiscal years.
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