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Article 28 - ENTRY INTO FORCE - Malaysia (Old - Effective upto 31-3-2013)Extract Article 28 : ENTRY INTO FORCE - 1. The Contracting States shall notify each other in writing, through diplomatic channels, the completion of the procedures required by the respective laws for the entry into force of this Agreement. 2. This Agreement shall enter into force thirty days after the receipt of the latter of the notifications referred to in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect : (a) in Malaysia : (i) in respect of Malaysian tax, other than petroleum income-tax, to tax chargeable for any year of assessment beginning on or after the first day of January in the calendar year following the year in which this Agreement enters into force; (ii) in respect of petroleum income-tax, to tax chargeable for any year of assessment beginning on or after the first day of January of the second calendar year following the year in which this Agreement enters into force; and (b) in India; in respect of income in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force. 4. The Agreement between the Government of Malaysia and the Government of India for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income signed at New Delhi, India on the 25th day of October, 1976 shall cease to have effect when the provisions of this Agreement become effective in accordance with the provisions of paragraph 3.
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