Entry into force of treaty: effective after mutual notifications, with state-specific taxable-year and fiscal-year commencement rules. Entry into force occurs upon mutual written notification; the Convention becomes effective thirty days after the later notification and applies in the Netherlands to taxable years beginning on or after the first day of January following that calendar year and in India to income for fiscal years beginning on or after the first day of April following that calendar year. Article 8, however, is effective earlier: Netherlands taxable years beginning on or after 1 January 1987 and India fiscal years beginning on or after 1 April 1987.