Entry into force clarifies notification, effective fiscal applicability for income and capital, and supersedes prior tax agreement. Article 30 requires mutual written notification through diplomatic channels of completion of domestic entry-into-force procedures and sets the Convention's effective dates: in India, for fiscal years beginning on or after the first day of April next following the calendar year in which the Convention enters into force; in the Czech Republic, for withholding taxes on income paid or credited on or after the first January of the calendar year following entry into force and for other taxes on income and taxes on capital for taxable years beginning on or after that January. It also provides that the earlier 1986 bilateral agreement shall cease to have effect between the Parties.
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Provisions expressly mentioned in the judgment/order text.
Entry into force clarifies notification, effective fiscal applicability for income and capital, and supersedes prior tax agreement.
Article 30 requires mutual written notification through diplomatic channels of completion of domestic entry-into-force procedures and sets the Convention's effective dates: in India, for fiscal years beginning on or after the first day of April next following the calendar year in which the Convention enters into force; in the Czech Republic, for withholding taxes on income paid or credited on or after the first January of the calendar year following entry into force and for other taxes on income and taxes on capital for taxable years beginning on or after that January. It also provides that the earlier 1986 bilateral agreement shall cease to have effect between the Parties.
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