Double taxation avoidance: Treaty provisions take effect in India for residents and applicable fiscal years under notification. The Central Government, under section 90 of the Income-tax Act, notifies that the India-Iran Agreement for avoidance of double taxation and prevention of fiscal evasion, having entered into force, shall be given effect in India and apply in respect of taxes on income for fiscal years beginning on or after the first day of April following the calendar year in which the Agreement entered into force.