Entry into Force: treaty effective after mutual notification and applies to subsequent fiscal years under specified triggers. Entry into force requires reciprocal written notification through diplomatic channels; the Agreement enters into force on the later notification. It applies in India to income for fiscal years commencing on or after the first day of April following the calendar year in which the Agreement enters into force, and in Malaysia to Malaysian tax chargeable for years of assessment beginning on or after the first day of January in the calendar year following that year; the 2001 DTAA ceases when these provisions become effective.