Entry into force: treaty effective after reciprocal diplomatic notifications, with fiscal year commencement rules for Uganda and India. Entry into force requires written notifications through diplomatic channels of completion of each State's domestic procedures; the Convention enters into force thirty days after receipt of the later notification. The Convention applies, in Uganda, to income arising in any fiscal year beginning on or after 1 July next following the calendar year in which the Convention enters into force, and, in India, to income arising in any fiscal year beginning on or after 1 April next following 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: treaty effective after reciprocal diplomatic notifications, with fiscal year commencement rules for Uganda and India.
Entry into force requires written notifications through diplomatic channels of completion of each State's domestic procedures; the Convention enters into force thirty days after receipt of the later notification. The Convention applies, in Uganda, to income arising in any fiscal year beginning on or after 1 July next following the calendar year in which the Convention enters into force, and, in India, to income arising in any fiscal year beginning on or after 1 April next following that calendar year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
