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 29
Entry into Force
(1) Taipei Economic and Cultural Center in New Delhi and India-Taipei Association in Taipei shall notify each other in writing, about the completion of the procedures required by the laws in their respective territories for the entry into force of this Agreement.
(2) This Agreement shall enter into force on the date of the later of these written notifications referred to in paragraph (1) of this Article.
(3) The provisions of this Agreement shall have effect:
- (a) In the territory referred to in paragraph (3)(a) of Article 2, in relation to income derived in any year of income beginning on or after 1 January in the calendar year next following that in which the Agreement enters into force; and
- (b) In the territory referred to in paragraph (3)(b) of Article 2, 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.