Entry into force of tax treaty requires mutual notifications; treaty becomes effective for subsequent income years and supersedes prior agreement. Entry into force is predicated on reciprocal notification that constitutional requirements have been complied with; the Convention enters into force on the date of the later notification and applies to tax for the income year beginning on or after the January following that later notification and subsequent income years, and, when so effective, supersedes the 1959 Agreement between the Governments of India and Denmark.
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 requires mutual notifications; treaty becomes effective for subsequent income years and supersedes prior agreement.
Entry into force is predicated on reciprocal notification that constitutional requirements have been complied with; the Convention enters into force on the date of the later notification and applies to tax for the income year beginning on or after the January following that later notification and subsequent income years, and, when so effective, supersedes the 1959 Agreement between the Governments of India and Denmark.
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