Double Taxation Avoidance: treaty applies to persons resident in one or both Contracting States and took effect. Notification implements the bilateral Agreement for the avoidance of double taxation and prevention of fiscal evasion between India and Mozambique, declaring the Central Government will give effect to the Agreement in India from the stated commencement date. Article 1 provides that the Agreement applies to persons who are residents of one or both Contracting States, establishing a residence based scope for treaty application.