Entry into force: the tax treaty applies to subsequent taxable years and replaces the prior double taxation agreement. Ratification and exchange of instruments in Tokyo trigger entry into force thirty days thereafter. The Convention governs income in Japan for taxable years beginning on or after the first January following entry into force and in India for previous years beginning on or after the first April following entry into force. The 1960 Japan-India double taxation agreement ceases to have effect regarding income covered by the new Convention.