Article 30 - Entry into force - Belarus

ARTICLE 30 ENTRY INTO FORCE 1. The Contracting States shall notify each other in writing, through diplomatic channels, the completion of the procedure required by the respective laws for the entry into force of this Agreement. 2. This Agreement shall enter into force thirty days after the receipt of the later of the notifications referred to in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect : (a) in India : (i) in respect of income arising in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; (ii) in respect of capital which is held on the last day of any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force ; (b) in Belarus : (i) in respect of taxes withheld at source on amounts of income, derived on or after the 1st day of January in the calendar year next following the year in which the Agreement enters into force; and (ii) in respect of other taxes on income and taxes on property (capital) to such taxes chargeable in any taxable year beginning on or after the 1st day of January in the calendar year next following the year in which the Agreement enters into force.