in India. (i) in respect of income arising in any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force, (ii) in respect of capital which is held on the last day of any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Income and Capital Tax Convention, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
in India. (ii ) in respect of income arising in any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force,
(iiii ) in respect of capital which is held on the last day of any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force.
Appears in 2 contracts
Samples: Agreement for Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
in India. (i) in respect of income arising in any taxable year beginning on or after the first day of April of in the calendar year next following that in which the Convention Agreement enters into force,; and
(ii) in respect of capital which is held on at the last day end of any taxable fiscal year beginning on or after the first day of April of in the calendar year next following that in which the Convention Agreement enters into force.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation of Income and the Prevention of Fiscal Evasion
in India. (i) i. in respect of income arising in any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force,
(ii) . in respect of capital which is held on the last day of any taxable year beginning on or after the first day of April of the calendar year next following that in which the Convention enters into force.
Appears in 1 contract
Samples: Double Taxation Agreement
in India. (i) in respect of income arising in any taxable year “previous year” beginning on or after the first day of April of next following the calendar year next following that in which the Convention enters into force,; and
(ii) in respect of capital which is held on the last day of any taxable previous year beginning on or after the first day of April of next following the calendar year next following that in which the Convention enters into force.; and
Appears in 1 contract
in India. (ii ) in respect of income arising in any taxable year beginning on or after the first day of April of in the calendar year next following that in which the Convention Agreement enters into force,; and
(iiii ) in respect of capital which is held on at the last day end of any taxable fiscal year beginning on or after the first day of April of in the calendar year next following that in which the Convention Agreement enters into force.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation of Income and the Prevention of Fiscal Evasion
