Entry into force of tax treaty: notifications set effective dates and tax categories for treaty application.

Each Contracting State shall notify the other when domestic procedures are complete and the Convention enters into force on the later notification date. In India the Convention applies to income arising in previous years beginning on or after the first April following entry into force and to capital held at the expiry of the previous year following entry into force or later. In Ukraine withholding taxes on dividends, interest and royalties apply to payments made on or after the sixtieth day following entry into force; enterprise profit and property taxes apply for taxable periods starting on the first January after entry into force; and income tax on citizens applies to payments on or after the sixtieth day following entry into force.

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