Entry into force of tax treaty: notification-based commencement with staggered applicability to Malaysian and Indian tax years. Article 28 requires reciprocal written notifications through diplomatic channels that each Contracting State has completed the procedures for entry into force; the Agreement enters into force thirty days after the later notification. It prescribes staggered application: Malaysian tax (other than petroleum income-tax) applies from the assessment year beginning on or after the first January following entry, petroleum income-tax from the first January of the second calendar year after entry, and Indian application for fiscal years beginning on or after the first April following the calendar year of entry. The 1976 Malaysia-India tax agreement ceases upon these provisions taking effect.
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: notification-based commencement with staggered applicability to Malaysian and Indian tax years.
Article 28 requires reciprocal written notifications through diplomatic channels that each Contracting State has completed the procedures for entry into force; the Agreement enters into force thirty days after the later notification. It prescribes staggered application: Malaysian tax (other than petroleum income-tax) applies from the assessment year beginning on or after the first January following entry, petroleum income-tax from the first January of the second calendar year after entry, and Indian application for fiscal years beginning on or after the first April following the calendar year of entry. The 1976 Malaysia-India tax agreement ceases upon these provisions taking effect.
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