Entry into force of tax treaty: effective from fiscal year following calendar year of final notification for each party.

Each Contracting State must notify the other upon completion of domestic procedures; the Agreement enters into force on the later notification date. In India the Agreement applies to income arising in a previous year beginning on or after the first day of April following the calendar year of that later notification; in Indonesia it applies to income arising in any year of income beginning on or after the first day of January following that calendar year.

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