Entry into force requires diplomatic notification and triggers staggered domestic effective dates for withholding and other taxes. The Convention enters into force upon reciprocal diplomatic notification, with the later notification date controlling. Thereafter, Namibia applies the Convention to withholding taxes from the first day of March in the calendar year following entry and to other taxes for years of assessment beginning on or after that March date; India applies it to withholding taxes from the first day of April in the calendar year following entry and to other taxes for fiscal years beginning on or after that April date.
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 requires diplomatic notification and triggers staggered domestic effective dates for withholding and other taxes.
The Convention enters into force upon reciprocal diplomatic notification, with the later notification date controlling. Thereafter, Namibia applies the Convention to withholding taxes from the first day of March in the calendar year following entry and to other taxes for years of assessment beginning on or after that March date; India applies it to withholding taxes from the first day of April in the calendar year following entry and to other taxes for fiscal years beginning on or after that April date.
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