Article 5 - Ratified and the instruments of ratification - Lebanon

ARTICLE V (1) This agreement shall be ratified and the instruments of ratification shall be exchanged at Beirut as soon as possible. (2) This agreement shall enter into force on the date of the exchange of the instruments of ratification and its provisions shall have effect: (a) in India, in respect of income assessable for any year of assessment commencing on or after the 1st day of April, 1962; (b) in Lebanon, in respect of income assessable for any year of assessment commencing on or after the 1st day of April, 1962.