Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Entry into force: treaty activates after mutual notification, triggering jurisdiction specific fiscal year and withholding rules. The Contracting States must notify each other through diplomatic channels when domestic procedures for entry into force are completed; the Agreement enters into force thirty days after receipt of the later notification. In India the Agreement applies to income arising in any fiscal year beginning on or after the first April following the calendar year in which the Agreement enters into force. In Kyrgyzstan withholding taxes apply to taxable amounts paid on or after the first January following that calendar year, while other taxes apply to profits and income arising in the calendar year following that calendar year and thereafter.
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: treaty activates after mutual notification, triggering jurisdiction specific fiscal year and withholding rules.
The Contracting States must notify each other through diplomatic channels when domestic procedures for entry into force are completed; the Agreement enters into force thirty days after receipt of the later notification. In India the Agreement applies to income arising in any fiscal year beginning on or after the first April following the calendar year in which the Agreement enters into force. In Kyrgyzstan withholding taxes apply to taxable amounts paid on or after the first January following that calendar year, while other taxes apply to profits and income arising in the calendar year following that calendar year and thereafter.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.