Entry into force of DTAA: timing of application in each contracting state follows exchange of instruments of ratification. The entry into force of the DTAA requires ratification and the mutual exchange of instruments of ratification at New Delhi; it becomes effective on that exchange and applies in Slovenia to income arising in fiscal years beginning on or after the first day of January following the calendar year of exchange, and in India to income arising in fiscal years beginning on or after the first day of April following the calendar year of exchange.