Entry into force of the tax convention occurs on exchange of ratification instruments, with fiscal-year commencement application. The Convention enters into force upon exchange of instruments of ratification, to be exchanged at New Delhi. It takes effect in Slovenia for income arising in fiscal years beginning on or after the first day of January following the calendar year of exchange, and in India for income arising in fiscal years beginning on or after the first day of April following the calendar year of exchange.
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 the tax convention occurs on exchange of ratification instruments, with fiscal-year commencement application.
The Convention enters into force upon exchange of instruments of ratification, to be exchanged at New Delhi. It takes effect in Slovenia for income arising in fiscal years beginning on or after the first day of January following the calendar year of exchange, and in India for income arising in fiscal years beginning on or after the first day of April following the calendar year of exchange.
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