Entry into force clarifies when treaty obligations and withholding tax rules take effect across jurisdictions. Entry into force is effected by reciprocal written notification through diplomatic channels and the Agreement enters into force on the later notification. In India the Agreement applies to withholding taxes for amounts paid or credited and to taxes on income for fiscal years beginning on or after the fiscal year following entry into force. In Cyprus the Agreement applies to withholding taxes for amounts paid and to other taxes for years of assessment beginning on or after the calendar year following entry into force. The 1994 Agreement is terminated when this Agreement takes effect.
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 clarifies when treaty obligations and withholding tax rules take effect across jurisdictions.
Entry into force is effected by reciprocal written notification through diplomatic channels and the Agreement enters into force on the later notification. In India the Agreement applies to withholding taxes for amounts paid or credited and to taxes on income for fiscal years beginning on or after the fiscal year following entry into force. In Cyprus the Agreement applies to withholding taxes for amounts paid and to other taxes for years of assessment beginning on or after the calendar year following entry into force. The 1994 Agreement is terminated when this Agreement takes effect.
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