https://www.taxtmi.com/acts?id=5772 The Convention enters into force upon the exchange of instruments of ratification. Its provisions apply in Spain to taxes on income or on capital for any taxable year beginning on or after 1 January of the calendar year following entry into force; in India, it applies to income arising in any taxable year beginning on or after 1 April of the calendar year following entry into force and to capital held on the last day of any taxable year beginning on or after that 1 April. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 16:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5772 The Convention enters into force upon the exchange of instruments of ratification. Its provisions apply in Spain to taxes on income or on capital for any taxable year beginning on or after 1 January of the calendar year following entry into force; in India, it applies to income arising in any taxable year beginning on or after 1 April of the calendar year following entry into force and to capital held on the last day of any taxable year beginning on or after that 1 April. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5772