Entry into force: Tax treaty operative for subsequent fiscal years in each State and prior treaty terminates. Each Contracting State must notify the other upon completion of domestic procedures; the Agreement enters into force on the later notification and applies in India to income arising in fiscal years beginning on or after the first day of April, 1994 and in Singapore to income arising in fiscal years beginning on or after the first day of January, 1994. The 1981 Agreement between the two Governments for avoidance of double taxation and prevention of fiscal evasion terminates and ceases to be effective from the date this Agreement comes into effect.
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Provisions expressly mentioned in the judgment/order text.
Entry into force: Tax treaty operative for subsequent fiscal years in each State and prior treaty terminates.
Each Contracting State must notify the other upon completion of domestic procedures; the Agreement enters into force on the later notification and applies in India to income arising in fiscal years beginning on or after the first day of April, 1994 and in Singapore to income arising in fiscal years beginning on or after the first day of January, 1994. The 1981 Agreement between the two Governments for avoidance of double taxation and prevention of fiscal evasion terminates and ceases to be effective from the date this Agreement comes into effect.
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