Article 28 - Entry into force - Saudi Arabia

ARTICLE 28 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 Convention. 2. This Convention shall enter into force on the first day of the second month following the month in which the later of these notifications was received. 3. The provisions of this Convention shall have effect: (a) In India, in respect of income derived 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; and (b) In Saudi Arabia: (i) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of January next following the Calendar Year in which the Convention enters into force; and (ii) with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the calendar year in which the Convention enters into force.