Entry into force of tax treaty triggers withholding and other tax provisions after exchange of instruments of ratification. Entry into force requires ratification and exchange of instruments of ratification at Brasilia; the Convention takes effect on that exchange. In Brazil, withholding tax provisions apply to amounts paid or credited on or after the first day of January of the calendar year following entry into force, and other covered taxes apply for taxable years beginning on or after that first day of January. In India, the Convention applies to income arising in any previous year beginning on or after the first day of April immediately following the calendar year of entry into force.