Entry into force triggers treaty effect from the next fiscal year in India and the next income year in Bulgaria. Each Contracting State must notify the other upon completing domestic procedures; the Convention enters into force on the later notification and takes effect thereafter. In India it applies to income arising in previous years beginning on or after the first day of April next following the calendar year of entry into force and to capital held on the last day of such previous years. In Bulgaria it applies to income arising in years of income beginning on or after the first day of January next following the calendar year of entry into force and to capital held on the last day of such years of income.
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 triggers treaty effect from the next fiscal year in India and the next income year in Bulgaria.
Each Contracting State must notify the other upon completing domestic procedures; the Convention enters into force on the later notification and takes effect thereafter. In India it applies to income arising in previous years beginning on or after the first day of April next following the calendar year of entry into force and to capital held on the last day of such previous years. In Bulgaria it applies to income arising in years of income beginning on or after the first day of January next following the calendar year of entry into force and to capital held on the last day of such years of income.
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