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<h1>Entry into force: treaty becomes effective after reciprocal diplomatic notification, with staggered national effective dates.</h1> Entry into force occurs upon the later diplomatic notification by the Contracting States after completion of domestic procedures. The Agreement's effects are nationally staggered: in India it applies to income for fiscal years beginning on or after the April following entry into force; in Chile it applies to taxes on income and specified payments accounted for or made on or after the first day of January in the calendar year following entry into force.