Article 28 - Entry into force - South Africa

ARTICLE 28 ENTRY INTO FORCE 1. Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. The Agreement shall enter into force on the date of receipt of the later of these notifications. 2. The provisions of the Agreement shall apply : (a) in India : (i) in respect of taxes withheld at source, for amounts paid or credited in the fiscal year beginning in the calendar year next following that in which the Agreement enters into force; and (ii) in respect of other taxes, for any fiscal year beginning in the calendar year next following that in which the Agreement enters into force; (b) in South Africa, in respect of fiscal years beginning on or after the first day of January next following the date upon which the Agreement enters into force.