Entry into force: notification-based activation of tax treaty with distinct fiscal effective dates and termination of prior transport pact Entry into force is by reciprocal notification and the Agreement enters into force on the date of the later notification. The Agreement applies prospectively: in India in respect of income arising in any fiscal year beginning on or after the first day of April next following the calendar year of the later notification; in Oman in respect of income arising on or after the first day of January in the calendar year immediately following that of the later notification. The earlier international transport tax agreement and its exemptions cease on this Agreement's entry into force.