Entry into force provisions set timing for ratification, instrument exchange, and effective taxable periods in Japan and India. The Convention shall enter into force thirty days after the exchange of instruments of ratification. It will have effect in Japan for income of any taxable year beginning on or after January first of the calendar year next following entry into force, and in India for income of any 'previous year' beginning on or after April first of the calendar year next following entry into force. The 1960 Agreement between Japan and India shall terminate insofar as it applies to income to which this Convention applies under these temporal provisions.
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 provisions set timing for ratification, instrument exchange, and effective taxable periods in Japan and India.
The Convention shall enter into force thirty days after the exchange of instruments of ratification. It will have effect in Japan for income of any taxable year beginning on or after January first of the calendar year next following entry into force, and in India for income of any "previous year" beginning on or after April first of the calendar year next following entry into force. The 1960 Agreement between Japan and India shall terminate insofar as it applies to income to which this Convention applies under these temporal provisions.
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