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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.

SCHEDULE IV

Fiscal Year

The term "fiscal year" means:

  • (1) In the case of Bangladesh, 1 July through 30 June.
  • (2) In the case of Bhutan, 1 July through 30 June.
  • (3) In the case of India, 1 April through 31 March.
  • (4) In the case of Maldives, 1 January through 31 December.
  • (5) In the case of Nepal, the fiscal year beginning mid-July.
  • (6) In the case of Pakistan, 1 July through 30 June.
  • (7) In the case of Sri Lanka, 1 April through 31 March.