Entry into force of tax treaty depends on mutual notification, determining commencement and effect on domestic tax years.

Entry into force is governed by reciprocal notification: each Contracting State shall notify the other on completion of its required procedures, and the Agreement enters into force on the first day of the month following receipt of the later notification. The Agreement applies in Turkey to taxes for taxable years beginning on or after the prescribed starting year and in India to taxes for previous years beginning on or after the prescribed starting year.

---

---

---