Entry into force of tax treaty triggers effect from the following fiscal year for Spain and from the following assessment year for India. The Convention enters into force upon exchange of instruments of ratification. Thereafter it applies in Spain to taxes on income and capital for taxable years beginning on or after the first day of January of the calendar year following entry into force, and in India to income for taxable years beginning on or after the first day of April of the calendar year following entry into force and to capital held on the last day of any such taxable year.
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 triggers effect from the following fiscal year for Spain and from the following assessment year for India.
The Convention enters into force upon exchange of instruments of ratification. Thereafter it applies in Spain to taxes on income and capital for taxable years beginning on or after the first day of January of the calendar year following entry into force, and in India to income for taxable years beginning on or after the first day of April of the calendar year following entry into force and to capital held on the last day of any such taxable year.
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