Entry into force of tax treaty: mutual diplomatic notification determines when treaty applies to domestic tax periods.

Entry into force is governed by reciprocal written notifications through diplomatic channels and the Agreement enters into force on the later of those notifications. The Agreement applies in Botswana to income tax on taxable income derived on or after the first of July of the year following entry into force, and in India to income for fiscal years beginning on or after the first of April next following the calendar year in which the Agreement enters into force.

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