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Article 28 - Entry into Force - AustriaExtract ARTICLE 28 ENTRY INTO FORCE 1. The Convention shall be ratified and the instruments of ratification shall be exchanged at New Delhi as soon as possible. 2. The Convention shall enter into force thirty days after the exchange of instruments of ratification and its provisions shall have effect: (a) in Austria, in respect of the taxes levied for any fiscal year following the calendar year in which the exchange of instruments of ratification takes place; (b) in India, 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 exchange of instruments of ratification takes place. 3. The Convention between the Republic of Austria and the Republic of India for the avoidance of double taxation with respect to taxed on income, signed at New Delhi on 24th September, 1963, shall cease to have effect when the provisions of this Convention become effective in accordance with the provisions of paragraph 2.
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