Entry into force: treaty takes effect after mutual notifications, applying to income and capital in subsequent tax periods.

The Agreement enters into force on the later notification date following reciprocal completion of domestic procedures, and thereafter applies prospectively: in the United Arab Emirates to income arising in the first calendar year after entry into force and to capital held at the end of that calendar year and subsequent years; in India to income arising in the first 'previous year' beginning after entry into force and to capital held at the end of such previous years and subsequent years.

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