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<h1>Income Tax Agreement Effective from August 3, 1978, Following Ratification Exchange per Instruction No. 1213/CBDT.</h1> The agreement referenced in the Department of Revenue and Banking Notification No. G.S.R.184(E) dated April 15, 1977, stipulates that it becomes effective upon the exchange of instruments of ratification. This exchange occurred on August 3, 1978, in New Delhi, thereby bringing the agreement into effect from that date. This information is outlined in Instruction No. 1213/CBDT dated October 16, 1978, concerning income tax matters.