Article 30 - Entry into force - Singapore

ARTICLE 30 ENTRY INTO FORCE 1. Each of the Contracting States shall notify the other the completion of the procedures requires by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect: (a) in India, in respect of income arising in any fiscal year beginning on or after the first day of April, 1994; (b) in Singapore, in respect of income arising in any fiscal year beginning on or after the first day of January, 1994. 2. The Agreement between the Government of the Republic of India and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in Singapore on 20th April, 1981 shall terminate and cease to be effective from the date on which this Agreement comes into effect.