Direct Tax Avoidance Agreements

                                                                                                               Trinidad and Tobago

Article 29 : Entry into force

 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 thirty days after the receipt of the later of the notifications referred to in paragraph 1 of this Article.

3. The provisions of this Convention shall have effect:

(a)  in Trinidad and Tobago:

(i) in respect of taxes withheld at source, to income paid or credited on or after first January in the calender year next following that in which this Convention enters into force;

(ii) in respect of other taxes on income, to income in any taxable year beginning on or after first January in the calendar year next following that in which this Convention enters into force; and

(b) in India, in respect of income derived in any fiscal year beginning on or after the first day of April next following the calender year in which this Convention enters into force.