Article 29 - Entry into Force - Portuguese Republic

ARTICLE 29 ENTRY INTO FORCE 1. This Convention shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each Contracting State for the entry into force of this Convention have been exchanged. 2. This Convention shall apply: a) In Portugal: i) In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January in the year next following the year in which this Convention enters into force; ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the year in which this Convention enters into force; 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 Convention enters into force.