Entry into force: DTAA notification triggers staggered effective dates for withholding and other income tax rules and supersession. The Contracting States must exchange written notifications through diplomatic channels; the Agreement enters into force thirty days after receipt of the later notification. In Russia, withholding tax rules apply to income arising on or after the January following entry into force and other income taxes apply to fiscal years beginning on or after that January. In India, the Agreement applies to income arising in fiscal years beginning on or after the April following entry into force. The 1988 USSR-India double taxation agreement, as extended to Russia, is superseded on entry into force.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: DTAA notification triggers staggered effective dates for withholding and other income tax rules and supersession.
The Contracting States must exchange written notifications through diplomatic channels; the Agreement enters into force thirty days after receipt of the later notification. In Russia, withholding tax rules apply to income arising on or after the January following entry into force and other income taxes apply to fiscal years beginning on or after that January. In India, the Agreement applies to income arising in fiscal years beginning on or after the April following entry into force. The 1988 USSR-India double taxation agreement, as extended to Russia, is superseded on entry into force.
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