Entry into force determines when the treaty becomes effective after mutual notification and when each State applies its tax rules.

Entry into force requires written mutual notification through diplomatic channels and the Agreement becomes effective on the later notification. The Agreement applies in India to income for fiscal years beginning on or after the first April following the calendar year of entry into force. In Thailand it applies to withholding taxes on income derived on or after the first January following the year of entry into force and to other taxes on income for tax years or accounting periods beginning on or after that January. The prior 1985 Convention and MOU cease when the new Agreement becomes effective.

---

---

---