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 29
Entry into Force
(1) The Contracting States shall notify each other in writing through diplomatic channels, of the completion of the procedure required by the respective laws for the entry into force of this Agreement. It shall enter into force thirty days after the date of receipt of the latter of the notifications.
(2) The provisions of this Agreement shall have effect:
- (a) in India:
- (i) in respect of income arising 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 Kyrgyzstan:
- (i) in respect of taxes withheld at source, in relation to taxable amount paid on or after the first day of January following the calendar year in which the Agreement enters into force;
- (ii) in respect of other Kyrgyz taxes in relation to profits and income arising in the calendar year following the calendar year in which the Agreement enters into force and in subsequent calendar years.