Article 30 - Entry into force - Bulgaria

ARTICLE 30 ENTRY INTO FORCE Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the latter 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 first day of April next following the calendar year in which the Convention enters into force; and (ii) in respect of capital which is held on the last day of any previous 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 Bulgaria : (i) in respect of income arising in any year of income beginning on or after the first day of January, next following the calendar year in which the Convention enters into force; and (ii) in respect of capital which is held on the last day of any year of income beginning on or after the first day of January next following the calendar year in which the Convention enters into force.