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of <h1>Double Tax Avoidance Agreement to Take Effect After Mutual Notification by Contracting States</h1> The Double Tax Avoidance Agreement between the Contracting States will enter into force once both parties notify each other that their constitutional requirements have been met. The provisions of this Convention will take effect in New Zealand for any income year starting on or after April 1 of the calendar year following the date of entry into force. In India, the provisions will apply to any 'previous year' as defined by the Income-tax Act, 1961, beginning on or after April 1 of the calendar year following the date of entry into force.
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