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 28
Entry into Force
(1) The Contracting States shall notify each other that the constitutional requirements for the entry into force of this Convention have been complied with.
(2) This Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect:
- (a) in New Zealand: for any income year beginning on or after 1 April in the calendar year next following the date on which the Convention enters into force;
- (b) in India: for any "previous year" (as defined in the Income tax Act, 1961) beginning on or after 1 April in the calendar year next following the date on which the Convention enters into force.