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Article 28 - Entry into force - JapanExtract ARTICLE 28 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Tokyo as soon as possible. 2. This Convention shall enter into force on the thirtieth day after the date of the exchange of instruments of ratification and shall have effect: (a) in Japan: as regards income for any taxable year beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force; and (b) in India: as regards income for any previous year beginning on or after the first day of April of the calendar year next following that in which this Convention enters into force. 3. The Agreement between Japan and India for the Avoidance of Double Taxation in respect of Taxes on Income signed at New Delhi on January 5, 1960 shall terminate and cease to have effect in respect of income to which this Convention applies under the provisions of paragraph 2.
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