Entry into force: treaty notifications determine when the DTAA's income and capital provisions begin between the States.

Each Contracting State must notify the other upon completion of domestic procedures; the Agreement enters into force on the later notification. In the UAE it applies to income derived on or after the first January following the calendar year of entry into force and to capital held at the expiry of the calendar year following that year or later. In India it applies to income for previous years beginning on or after the first April following the calendar year of entry into force and to capital held at the expiry of any previous year beginning on or after that April.

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