Article 35 - Entry into Effect - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Article 35 Entry into Effect Notification of Choice of Optional Provisions Pursuant to Article 35(2) of the Convention, solely for the purpose of its own application of Article 35(1)(a) and (5)(a), India hereby chooses to substitute taxable period for calendar year . India has not opted for Part VI of the Convention