Entry into force of tax treaty requires reciprocal notification, sets differing fiscal-year effects, and ends prior convention. The Agreement enters into force upon the later written notification through diplomatic channels confirming completion of domestic procedures; it applies in India to fiscal years beginning on or after the first April following the calendar year of entry into force, and in Norway to the calendar year next following that in which the Agreement enters into force (including accounting periods beginning in that year). The 1986 Convention between Norway and India is terminated as to taxes on income and capital to which the present Agreement applies.
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Provisions expressly mentioned in the judgment/order text.
Entry into force of tax treaty requires reciprocal notification, sets differing fiscal-year effects, and ends prior convention.
The Agreement enters into force upon the later written notification through diplomatic channels confirming completion of domestic procedures; it applies in India to fiscal years beginning on or after the first April following the calendar year of entry into force, and in Norway to the calendar year next following that in which the Agreement enters into force (including accounting periods beginning in that year). The 1986 Convention between Norway and India is terminated as to taxes on income and capital to which the present Agreement applies.
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