Entry into force of tax treaty triggers notification-based commencement and staggered fiscal-year application in contracting states.

The Convention enters into force upon mutual written notification through diplomatic channels and takes effect thirty days after receipt of the later notification. It applies in India to income arising in any fiscal year beginning on or after the first day of April following the calendar year of entry into force; in Ireland it applies to income tax and capital gains tax for any year of assessment beginning on or after 6 April in the year next following entry into force, and to corporation tax for any financial year beginning on or after 1 January in the year next following entry into force.

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