Effective date of DTAA: treaty governs withholding and other taxes from specified post-entry income periods.

The Agreement enters into force on exchange of diplomatic notes confirming completion of requisite domestic steps, and applies in Australia to withholding tax on non resident income and to other Australian taxes for income years beginning in the first applicable post entry year, and in India to income, profits or gains arising in the first applicable post entry income year; the 1983 Agreement on international air transport ceases to have effect for covered taxes when the new Agreement becomes effective and terminates on its last effective date.

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