Entry into force of tax treaty: effective from fiscal year following calendar year of final notification for each party. Each Contracting State must notify the other upon completion of domestic procedures; the Agreement enters into force on the later notification date. In India the Agreement applies to income arising in a previous year beginning on or after the first day of April following the calendar year of that later notification; in Indonesia it applies to income arising in any year of income beginning on or after the first day of 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 of tax treaty: effective from fiscal year following calendar year of final notification for each party.
Each Contracting State must notify the other upon completion of domestic procedures; the Agreement enters into force on the later notification date. In India the Agreement applies to income arising in a previous year beginning on or after the first day of April following the calendar year of that later notification; in Indonesia it applies to income arising in any year of income beginning on or after the first day of January following that calendar year.
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