Entry into force of DTAA governs ratification, exchange of instruments and applicability to subsequent income years. Ratification by each Contracting State and the exchange of instruments of ratification at Dar es Salaam are required. Upon that exchange the Agreement applies prospectively: in India to income for any year of account commencing on or after the 1st day of January following the calendar year of exchange, and in Tanzania to income for any year of income commencing on or after the 1st day of January 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 of DTAA governs ratification, exchange of instruments and applicability to subsequent income years.
Ratification by each Contracting State and the exchange of instruments of ratification at Dar es Salaam are required. Upon that exchange the Agreement applies prospectively: in India to income for any year of account commencing on or after the 1st day of January following the calendar year of exchange, and in Tanzania to income for any year of income commencing on or after the 1st day of January following that calendar year.
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