Entry into force governs when the tax treaty applies to fiscal years and withholding taxes after mutual notification.

Each State must notify the other when its domestic procedures for entry into force are complete; the Agreement enters into force on receipt of the later notification. The treaty applies to fiscal years: in India, withholding taxes apply for amounts paid or credited in the fiscal year beginning in the calendar year following entry into force, and other taxes apply for fiscal years beginning in that following calendar year; in South Africa it applies to fiscal years beginning on or after the first day of January in the calendar year following entry into force.

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