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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.

ARTICLE 28

Entry into Force

Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notification and shall thereupon have effect:

  • (a) in India, in respect of income arising in any previous year beginning on or after the first day of April, 1985;
  • (b) in Czechoslovakia, in respect of income arising in any year of income beginning on or after the first day of January, 1985.