Entry into force of DTAA governs when the treaty applies to income and capital across the contracting states. The Agreement enters into force upon the later notification by the Contracting States that domestic procedures are complete; thereafter it applies in India to income of fiscal years beginning on or after the specified April date and to capital held at the end of previous years beginning on or after that April date, and in Cyprus to income of fiscal years beginning on or after the specified January date and to capital held at the end of fiscal years beginning on or after the specified April date.
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 DTAA governs when the treaty applies to income and capital across the contracting states.
The Agreement enters into force upon the later notification by the Contracting States that domestic procedures are complete; thereafter it applies in India to income of fiscal years beginning on or after the specified April date and to capital held at the end of previous years beginning on or after that April date, and in Cyprus to income of fiscal years beginning on or after the specified January date and to capital held at the end of fiscal years beginning on or after the specified April date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
