Entry into force: treaty becomes effective after reciprocal diplomatic notification, with staggered national effective dates. 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.