Entry into force: DTAA applies after reciprocal notifications, with country-specific effective tax periods following the later notice. Entry into force is triggered by reciprocal notifications upon completion of each Contracting State's domestic procedures; the Agreement takes effect on the later notification and applies in India to income arising in previous years beginning on or after the first April following the calendar year of that later notification, and in Poland to income arising in years of income beginning on or after the first January following that calendar 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: DTAA applies after reciprocal notifications, with country-specific effective tax periods following the later notice.
Entry into force is triggered by reciprocal notifications upon completion of each Contracting State's domestic procedures; the Agreement takes effect on the later notification and applies in India to income arising in previous years beginning on or after the first April following the calendar year of that later notification, and in Poland to income arising in years of income beginning on or after the first January following that calendar year.
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