Article 31 - Entry into Force - Georgia

ARTICLE 31 ENTRY INTO FORCE 1. Each of the Contracting States shall notify to the other, through the diplomatic channels, the completion of the procedures required by its domestic law for the bringing into force of this Agreement. 2. This Agreement shall enter into force on the date of the later notification indicating the completion of legal procedures necessary for the entry into force of this Agreement. 3. The provisions of this Agreement shall have effect: ( a ) In India: ( i ) in respect of taxes withheld at source, to income paid or credited on or after 1st April of the calendar year next following the year in which the Agreement enters into force, ( ii ) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any fiscal year beginning on or after 1st April of the calendar year next following the year in which the Agreement enters into force; and ( b ) in Georgia: ( i ) in respect of taxes withheld at source, to income paid or credited on or after 1st January of the calendar year next following the year in which the Agreement enters into force; ( ii ) in respect of other taxes on income and on capital chargeable for any fiscal year beginning on or after 1st January of the calendar year next following the year in which the Agreement enters into force.