Entry into force of tax treaty upon mutual notification determines differing fiscal-year application for India and Malta. The Agreement enters into force a fixed period after the later of mutual notifications by the Contracting States that domestic requirements have been complied with. Its provisions apply to income for fiscal years beginning on or after the first day of April in India and on or after the first day of January in Malta of the calendar year following entry into force.
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 upon mutual notification determines differing fiscal-year application for India and Malta.
The Agreement enters into force a fixed period after the later of mutual notifications by the Contracting States that domestic requirements have been complied with. Its provisions apply to income for fiscal years beginning on or after the first day of April in India and on or after the first day of January in Malta of the calendar year following entry into force.
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