Article 31 - Entry into force - Romania (Old - Effective upto 15-12-2013)

ARTICLE 31 - Entry into force - 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Bucharest. 2. This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall thereupon have effect : (a) In India, in respect of income arising in any previous year beginning on or after the first day of April next following the calendar year in which the instruments of ratification are exchanged ; (b) in Romania, in respect of income arising in any calender year beginning on or after the first day of January next following the calendar year in which the instruments of ratification are exchanged. 3. The existing agreement for the avoidance of double taxation of income of enterprises operating aircraft and ships in international traffic dated the 25th September, 1968 shall cease to have effect upon the entry into force of this Convention.