Entry into force determines when the DTAA triggers India and Vietnam tax application timelines.

The Agreement enters into force upon the later notification by the Contracting States. In India it applies to income of previous years beginning on or after the April first following the calendar year of that notification. In Vietnam it applies to withholding taxes on taxable amounts paid on or after the January first following the calendar year of entry into force, and to other taxes in respect of income, profits or gains arising in the calendar year following that calendar year and thereafter.

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