India (tax/treaty)
Art. 28Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
ENTRY INTO FORCE
1. 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 on the first day of the second month following
the month in which the later of these notifications was received.
3. The provisions of this Convention 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 Convention
enters into force; and
b. In Saudi Arabia:
i.
with regard to taxes withheld at source, in respect of amounts paid or
credited on or after the first day of January next following the Calendar
Year in which the Convention enters into force; and
ii.
with regard to other taxes, in respect of taxable years beginning on or
after the first day of January next following the calenda
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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