Entry into force of tax convention determines when the treaty applies to domestic tax periods and transitional relief. Entry into force is subject to reciprocal notification and the Convention takes effect on the later notification date; its application to UK taxes is tied to domestic tax years or chargeable periods beginning in the calendar year following that notification and to Indian income for fiscal years beginning in the fiscal year following that notification. The 1981 Convention terminates on this Convention's effective date, but any provision of the 1981 Convention that yields greater relief continues to apply for years beginning before entry 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 convention determines when the treaty applies to domestic tax periods and transitional relief.
Entry into force is subject to reciprocal notification and the Convention takes effect on the later notification date; its application to UK taxes is tied to domestic tax years or chargeable periods beginning in the calendar year following that notification and to Indian income for fiscal years beginning in the fiscal year following that notification. The 1981 Convention terminates on this Convention's effective date, but any provision of the 1981 Convention that yields greater relief continues to apply for years beginning before entry into force.
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