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    <description>Each Contracting State must notify the other through diplomatic channels when domestic procedures are complete; the Agreement enters into force on the later notification. In India it applies to withholding-taxed income paid or credited on or after 1 April of the calendar year following entry into force and to other income and capital taxes for fiscal years beginning on or after that 1 April. In Georgia it applies to withholding-taxed income paid or credited on or after 1 January of the calendar year following entry into force and to other income and capital taxes for fiscal years beginning on or after that 1 January.</description>
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      <description>Each Contracting State must notify the other through diplomatic channels when domestic procedures are complete; the Agreement enters into force on the later notification. In India it applies to withholding-taxed income paid or credited on or after 1 April of the calendar year following entry into force and to other income and capital taxes for fiscal years beginning on or after that 1 April. In Georgia it applies to withholding-taxed income paid or credited on or after 1 January of the calendar year following entry into force and to other income and capital taxes for fiscal years beginning on or after that 1 January.</description>
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