ARTICLE 30

Entry into Force

This Article provides the rules for bringing the Convention into force and giving effect to its provisions. Paragraph 1 provides for the notification through diplomatic channels by each Contracting State of the other that the legal procedures to bring the Convention into force have been completed. In the United States, this is the signing of the ratification document by the

President, on the advice and consent of the Senate.

Paragraph 2 provides that the Convention will enter into force on the date of the latter of such notifications. It further provides the rules for the effective dates of the provisions of the Convention. Subparagraph 2(a) contains the effective dates for the United States. In the United States, Convention will have effect with respect to taxes withheld at source for amounts paid or credited on or after January 1 next following the date on which the Convention enters into force. For all other taxes, the Convention will have effect for any taxable period beginning on or after January 1 next following date on which the Convention enters into force.

Subparagraph 2(b) provides that in India the Convention will have effect in respect of income arising in any taxable year which begins on or after April 1 of the year next following the calendar year in which the Convention enters into force.