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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 1 April next following the calendar year in which the Agreement enters into force; and
  • (b) in Malaysia, in respect of Malaysian tax, to tax chargeable for any year of assessment beginning on or after 1 January in the calendar year following the year in which this Agreement enters into force.

(4) The Agreement between the Government of Malaysia and the Government of India for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income signed at Putrajaya on 14 May 2001 shall cease to have effect when the provisions of this Agreement become effective in accordance with the provisions of paragraph (3).