Entry into force requires reciprocal diplomatic notifications and determines each State's fiscal-year application of the tax treaty. The Agreement takes effect upon reciprocal written notifications exchanged through diplomatic channels, entering into force on the date of the later notification. Its provisions apply, as to India, to income derived in any fiscal year beginning on or after the first day of April following the calendar year in which the Agreement enters into force, and, as to the Sudan, to income derived in any fiscal year beginning on or after the first day of January following the calendar year in which the Agreement enters 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 requires reciprocal diplomatic notifications and determines each State's fiscal-year application of the tax treaty.
The Agreement takes effect upon reciprocal written notifications exchanged through diplomatic channels, entering into force on the date of the later notification. Its provisions apply, as to India, to income derived in any fiscal year beginning on or after the first day of April following the calendar year in which the Agreement enters into force, and, as to the Sudan, to income derived in any fiscal year beginning on or after the first day of January following the calendar year in which the Agreement enters into force.
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