Entry into force sets when the tax treaty's provisions take effect for withholding and taxable-period income.

Each Contracting State must notify the other by diplomatic channels upon completion of domestic procedures; the Convention enters into force on the date of those notifications. In the United States, withholding tax provisions apply to amounts paid or credited on or after the first January 1 following entry into force, and other taxes apply for taxable periods beginning on or after that January 1. In India, the Convention applies to income arising in taxable years beginning on or after April 1 following the calendar year of entry into force.

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