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Uzbekistan - India Tax Treaty (as amended by 2012 protocol) — Orbitax Tax Hub

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 30

Entry into Force

Each of 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 notifications and shall thereupon have effect:

  • (a) In India:
    • (i) in respect of income arising in any previous year beginning on or after the 1st April 1993 and in respect of capital which is held at the expiry of any previous year beginning on or after 1st April 1993;
  • (b) In Uzbekistan:
    • (i) in respect of income arising in any year of income beginning on or after the 1st January 1993 and in respect of capital which is held at the expiry of any year of income beginning on or after 1st January, 1993.