Direct Tax Avoidance Agreements

TAJIKISTAN

Article 30

ENTRY INTO FORCE

1. The Contracting States shall notify each other in writing through diplomatic channels, the completion of the procedures required by the respective laws for the entry into force of this Agreement.

2. This Agreement shall enter into force on the date of the later of the notifications referred to in paragraph 1 of this Article.

3. The provisions of this Agreement 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 Agreement enters into force; and

(b) In Tajikistan, in respect of income derived in any financial year beginning on or after the first day of January next following the calendar year in which the Agreement enters into force.

4. The contracting States by mutual agreement may introduce amendments into the agreement by separate protocol, the provisions of which shall form an integral part of the Agreement.