Home Acts & Rules DTAA Comprehensive Agreement Bangladesh Chapters List Chapter VI FINAL PROVISIONS This
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Article 31 - Entry into force - BangladeshExtract CHAPTER VI FINAL PROVISIONS ARTICLE 31 ENTRY INTO FORCE (1) This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible. (2) This Convention shall enter into force upon the exchange of the instruments of ratification and its provisions shall have effect : (a) in Bangladesh, for any year of assessment beginning on or after the first day of July in the calendar year next following that in which the exchange of instruments of ratification takes place; and (b) in India, for any year of assessment beginning on or after the first day of April in the calendar year next following that in which the exchange of instruments of ratification takes place.
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