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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 30

Entry into Force

(1) The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement.

(2) This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph (1) of this Article.

(3) The provisions of this Agreement shall have effect:

  • (a) in the Islamic Republic of Iran, in respect of taxes on income arising in any fiscal year beginning on or after the 1st day of Farvardin (in India corresponding to March 21) next following the calendar year in which the Agreement enters into force;
  • (b) in India, in respect of taxes on income arising in any fiscal year beginning on or after the 1st day of April (in the Islamic Republic of Iran corresponding to Farvardin 12) next following the calendar year in which the Agreement enters into force.