Entry into force sets mutual notification timing and staggered fiscal application for withholding and other tax provisions. The Convention enters into force upon the later of mutual written notifications exchanged through diplomatic channels; it applies in India to income and capital for fiscal years beginning on or after the first April following the calendar year of entry, and in the Czech Republic to withholding-tax amounts paid or credited on or after the first January following that calendar year and to other taxes on income and capital for taxable years beginning on or after that January first. The predecessor bilateral agreement signed in New Delhi in the 1980s ceases to have effect between the two States on entry into force.
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 sets mutual notification timing and staggered fiscal application for withholding and other tax provisions.
The Convention enters into force upon the later of mutual written notifications exchanged through diplomatic channels; it applies in India to income and capital for fiscal years beginning on or after the first April following the calendar year of entry, and in the Czech Republic to withholding-tax amounts paid or credited on or after the first January following that calendar year and to other taxes on income and capital for taxable years beginning on or after that January first. The predecessor bilateral agreement signed in New Delhi in the 1980s ceases to have effect between the two States on entry into force.
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