Entry into force of tax treaty triggers fiscal-year application and replaces prior DTAA upon later notification. Contracting States shall notify each other in writing when domestic procedures for entry into force are complete; the Agreement enters into force on receipt of the later notification and applies to income arising on or after the first day of the fiscal year immediately following the calendar year in which it enters into force; provisions of the 1999 India-Qatar Double Taxation Agreement cease to have effect as replaced by this Agreement.
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 triggers fiscal-year application and replaces prior DTAA upon later notification.
Contracting States shall notify each other in writing when domestic procedures for entry into force are complete; the Agreement enters into force on receipt of the later notification and applies to income arising on or after the first day of the fiscal year immediately following the calendar year in which it enters into force; provisions of the 1999 India-Qatar Double Taxation Agreement cease to have effect as replaced by this Agreement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
