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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.


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 India, in respect of income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; and
  • (b) In Kenya, in respect of:
    • (i) taxes withheld at source on amounts paid or credited to non-residents on or after first January, in the calendar year following the year in which all the required formalities are completed;
    • (ii) other taxes on income arising for the year of income commencing on or after the 1st January in the calendar year in which all the required formalities are completed.

(4) The Agreement between the Government of the Republic of India and the Government of the Republic of Kenya for the Avoidance of Double Taxation and Prevention of fiscal evasion with respect to taxes on income signed at Nairobi on the 12th day of April, 1985 shall cease to have effect when the provisions of this Agreement become effective in accordance with the provisions of paragraph 3.