Entry into Force
(1) The Contracting States shall notify each other in writing, through diplomatic channels that the procedures required by the respective laws for the entry into force of this Agreement have been completed.
(2) This Agreement shall enter into force on the date of receipt of later of the notifications referred to in paragraph (1) of this Article.
(3) The provisions of this Agreement shall have effect:
- (a) in India:
- (i) 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 Syria:
- (i) in respect of taxes withheld at source, on the amounts paid or credited to the account on or after 1 January immediately following the calendar year in which the Agreement enters into force as per paragraph (1) of this Article;
- (ii) in respect of other taxes on income, in respect of income derived in the fiscal year beginning on or after 1 January following the calendar year in which the Agreement enters into force as per paragraph (1) of this Article.
(4) The Agreement between the Government of the Republic of India and the Government of the Syrian Arab Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at New Delhi on 6 February 1984 shall cease to have effect when the provisions of this Agreement become effective in accordance with the provisions of paragraph (3).