Amendment in Notification No. 45/2002 dated the 20th February, 2002 - Convention between the Government of Ireland and the Government of the Republic of India - GSR 212(E) - Income Tax Act, 1961
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Tax treaty application period adjusted to the calendar year, revising commencement provisions and aligning effective date accordingly. References to a fiscal year commencing on the sixth of April are amended to the calendar year, and references to 'the sixth of April in the year next following' in commencement provisions are read as the first day of January in the year next following, thereby aligning the Convention's application period and commencement mechanics with the calendar year. These changes are implemented by an Exchange of Letters incorporated into the notification, and the Note Verbale and reply constitute the agreement effecting the amendments upon mutual acceptance.
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Provisions expressly mentioned in the judgment/order text.
Tax treaty application period adjusted to the calendar year, revising commencement provisions and aligning effective date accordingly.
References to a fiscal year commencing on the sixth of April are amended to the calendar year, and references to "the sixth of April in the year next following" in commencement provisions are read as the first day of January in the year next following, thereby aligning the Convention's application period and commencement mechanics with the calendar year. These changes are implemented by an Exchange of Letters incorporated into the notification, and the Note Verbale and reply constitute the agreement effecting the amendments upon mutual acceptance.
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