Entry into force of the tax treaty depends on ratification exchange and applies to income for periods starting after the following calendar year. The Convention enters into force upon exchange of instruments of ratification, which must occur at Bangkok as soon as possible. It applies in India to income of previous years beginning on or after January first of the calendar year following the year of exchange, and in Thailand to income of tax years or accounting periods beginning on or after January first of the calendar year following the year of exchange.
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 the tax treaty depends on ratification exchange and applies to income for periods starting after the following calendar year.
The Convention enters into force upon exchange of instruments of ratification, which must occur at Bangkok as soon as possible. It applies in India to income of previous years beginning on or after January first of the calendar year following the year of exchange, and in Thailand to income of tax years or accounting periods beginning on or after January first of the calendar year following the year of exchange.
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