Entry into force: treaty activates after mutual notification; applies from the next fiscal year in each Contracting State.

The Agreement enters into force on the later of written notifications exchanged through diplomatic channels confirming completion of each State's required domestic procedures; it applies in India to income for fiscal years beginning the April following the calendar year of entry into force and in Tajikistan to income for financial years beginning the January following that calendar year. Amendments may be made by mutual agreement in a separate protocol, which shall form an integral part of the Agreement.

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