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    <description>The Contracting States must notify each other through diplomatic channels when domestic procedures for entry into force are completed; the Agreement enters into force thirty days after receipt of the later notification. In India the Agreement applies to income arising in any fiscal year beginning on or after the first April following the calendar year in which the Agreement enters into force. In Kyrgyzstan withholding taxes apply to taxable amounts paid on or after the first January following that calendar year, while other taxes apply to profits and income arising in the calendar year following that calendar year and thereafter.</description>
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