Entry into force timing for DTAA determines when treaty applies to source withheld income and other taxes across states.

The Contracting States must notify each other in writing by diplomatic channels when domestic procedures for entry into force are complete; the Convention enters into force thirty days after receipt of the later notification. In Trinidad and Tobago the Convention applies to withholding taxes on income paid or credited from the first January of the calendar year following entry into force and to other income taxes for taxable years beginning on or after that January first. In India it applies to income derived in fiscal years beginning on or after the first day of April following the calendar year of entry into force.

---

---

---