Entry into Force determines treaty application to income, setting start dates for fiscal-year and withholding tax coverage.

The Agreement enters into force when each Contracting State has notified the other in writing through diplomatic channels and on the later of those notifications. In India the treaty applies to income for fiscal years beginning on or after the first April following the calendar year of entry into force. In Estonia withholding taxes apply to income derived on or after the first January following the year of entry into force, and other income taxes apply for fiscal years beginning on or after that January first.

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