Entry into force of tax treaty triggers staggered fiscal and calendar-year application in India and Morocco. The Convention enters into force 30 days after receipt of the later written notification through diplomatic channels that each Contracting State has completed required domestic procedures; it applies in India to income arising in any fiscal year beginning on or after the April 1 following the calendar year in which the Convention enters into force, and in Morocco to income arising on or after the January 1 of the calendar year next following the year in which it enters into force.