Entry into force: DTAA effect follows later notification, applying from each State's next fiscal period. Entry into force is effected by reciprocal notification when each Contracting State completes its internal procedures; the Agreement takes effect on the later notification date and then applies to income from taxable periods commencing in each State's next fiscal period-India from the first of April following that calendar year, and Nepal from the first day of the Nepalese fiscal year following that calendar year.
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: DTAA effect follows later notification, applying from each State's next fiscal period.
Entry into force is effected by reciprocal notification when each Contracting State completes its internal procedures; the Agreement takes effect on the later notification date and then applies to income from taxable periods commencing in each State's next fiscal period-India from the first of April following that calendar year, and Nepal from the first day of the Nepalese fiscal year following that calendar year.
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