Article 30 - Entry into Force - Czech Republic

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 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 or capital held 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 the Czech Republic: (i) in respect of taxes withheld at source, to income paid or credited on or after first January in the calendar year next following that in which the Convention enters into force; (ii) in respect of other taxes on income and taxes on capital, to income or capital in any taxable year beginning on or after first January in the calendar year next following that in which the Convention enters into force. 4. On the entry into effect of this Convention, the application of the Agreement between the Government of the Czechoslovak Socialist Republic and the Government of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at New Delhi on 27th January, 1986 shall, in relation between the Czech Republic and India, cease to have effect.