Entry into force of tax treaty: becomes effective after exchange of ratification instruments, altering fiscal year application. The Convention shall be ratified and instruments exchanged at New Delhi; it enters into force thirty days after that exchange and applies in Austria to taxes for any fiscal year following the calendar year of the exchange and in India to income arising in any fiscal year beginning on or after the first day of April next following that calendar year; the 1963 Convention between the Parties ceases to have effect when this Convention becomes effective.
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Provisions expressly mentioned in the judgment/order text.
Entry into force of tax treaty: becomes effective after exchange of ratification instruments, altering fiscal year application.
The Convention shall be ratified and instruments exchanged at New Delhi; it enters into force thirty days after that exchange and applies in Austria to taxes for any fiscal year following the calendar year of the exchange and in India to income arising in any fiscal year beginning on or after the first day of April next following that calendar year; the 1963 Convention between the Parties ceases to have effect when this Convention becomes effective.
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