Article 29 - Entry into Force - Finland

ARTICLE 29 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 Agreement. 2. The Agreement shall enter into force thirty days after the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect: in Finland: (i) in respect of taxes withheld at source, on income derived on or after 1st January in the calendar year next following the year in which the Agreement enters into force; (ii) in respect of other taxes on income for taxes chargeable for any tax year beginning on or after 1st January in the calendar year next following the year in which the Agreement enters into force; in India: (i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st April of the calendar year next following that in which the Agreement enters into force; (ii) in respect of taxes on income, for any fiscal year beginning on or after 1st April of the calendar year next following that in which the Agreement enters into force. 3. The Agreement between the Republic of Finland and the Republic of India for the avoidance of double taxation with respect to taxes on income and on capital, signed at Helsinki on 10th June, 1983, as modified by the Protocol signed at New Delhi on 9th April, 1997 (hereinafter referred to as The 1983 Agreement ), shall cease to have effect with respect to taxes to which this Agreement applies in accordance with the provisions of paragraph 2. The 1983 Agreement shall terminate on the last date on which it has effect in accordance with the foregoing provision of this paragraph.