Direct Tax Avoidance Agreements

                                                                                                                  Turkey                                                                      

Article 27 : Entry into force-1. Each Contracting State shall notify to the other the completion of the procedure required as far as it is concerned for the bringing into force of this Agreement. This Agreement shall enter into force on the first day of the following month when the latter of those notifications has been received.

2. Its provisions shall have effect :

(a) in Turkey, for taxes with respect to every taxable year beginning on or after the first day of January of the year Nineteen Hundred Ninety-four;

(b) in India, for taxes with respect to every previous year beginning on or after the first day of April of the year Nineteen Hundred Ninety-four.