Entry into force: treaty takes effect after mutual diplomatic notifications; fiscal-year applicability differs for each Contracting State. The Agreement enters into force on the date of the later written notification exchanged through diplomatic channels confirming completion of each State's required internal procedures. Its provisions apply prospectively from the first day of the fiscal year following the calendar year in which the Agreement enters into force, with India applying it from the fiscal year beginning on the first day of April and Mozambique applying it from the fiscal year beginning on the first day of January.
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Provisions expressly mentioned in the judgment/order text.
Entry into force: treaty takes effect after mutual diplomatic notifications; fiscal-year applicability differs for each Contracting State.
The Agreement enters into force on the date of the later written notification exchanged through diplomatic channels confirming completion of each State's required internal procedures. Its provisions apply prospectively from the first day of the fiscal year following the calendar year in which the Agreement enters into force, with India applying it from the fiscal year beginning on the first day of April and Mozambique applying it from the fiscal year beginning on the first day of January.
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