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Article 28 - Entry into force - Swiss ConfederationExtract ARTICLE 1 [28] ENTRY INTO FORCE 1. This Agreement shall come into force when the Contracting States have notified each other through diplomatic channels that all legal requirements and procedures for giving effect to this Agreement have been satisfied. 2. This Agreement shall enter into force upon the date of such notification and its provisions shall have effect: (a) in India, in respect of income arising in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; and (b) in Switzerland, in respect of income arising in any fiscal year beginning on or after the first day of January next following the calendar year in which the Agreement enters into force. 3. The Agreement between the Government of India and the Swiss Federal Council concerning the taxation of enterprises operating aircraft signed at New Delhi on 28 August 1958 (in this Article called the 1958 Agreement ) shall cease to have effect with respect to taxes to which the Agreement applies when the provisions of this Agreement become effective in accordance with paragraph 2. 4. The 1958 Agreement shall terminate on the expiration of the last date on which it has effect in accordance with the foregoing provisions of this Article. ************** NOTES:- 1. Re-Numbered vide Notification No. 35 dated 07-02-2001 before it was read as, 26
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