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of <h1>Convention Enforced After Mutual Notification; Effective Date Follows Latest Notification by Contracting States</h1> Each Contracting State must notify the other upon completing the necessary legal procedures to enforce the Convention. The Convention becomes effective on the date of the later notification. In India, it applies to income and capital gains for assessment years starting on or after April 1, 1983. In Mauritius, it applies to income and capital gains for assessment years starting on or after July 1, 1983.
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