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Full Text of the Document

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.... referred to in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect: (a) in India, in respect of income derived in any fiscal year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; and (b) in Korea, (i) in respect of taxes withheld at the source, on amounts paid or cre....

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