Entry into force of tax treaty requires mutual written notification; fiscal application follows specified national fiscal year rules. Entry into force is effected by reciprocal written notification through diplomatic channels; the Agreement takes effect thirty days after receipt of the later notification. Taxes withheld at source apply to income arising on or after January first of the calendar year following entry into force; other taxes on income apply to fiscal years beginning on or after that January first in Russia. In India the Agreement applies to income arising in fiscal years beginning on or after April first following the calendar year of entry into force. The Agreement supersedes the prior USSR-India treaty on its coming 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 of tax treaty requires mutual written notification; fiscal application follows specified national fiscal year rules.
Entry into force is effected by reciprocal written notification through diplomatic channels; the Agreement takes effect thirty days after receipt of the later notification. Taxes withheld at source apply to income arising on or after January first of the calendar year following entry into force; other taxes on income apply to fiscal years beginning on or after that January first in Russia. In India the Agreement applies to income arising in fiscal years beginning on or after April first following the calendar year of entry into force. The Agreement supersedes the prior USSR-India treaty on its coming into force.
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