Article 30 - Entry Into Force - Armenia

ARTICLE 30 ENTRY INTO FORCE 1. The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Convention. 2. This Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1 of this Article. 3. The provisions of this Convention shall have effect : (a) In India : in respect of income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the Convention enters into force; and (b) in Armenia: (i) in respect of taxes withheld at source - on income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force; (ii) in respect of other taxes on income - for taxes chargeable for any tax year beginning on the first day of January in the calendar year next following the year in which the Convention enters into force.