Article 30 - Entry into Force - Poland

ARTICLE 30 ENTRY INTO FORCE Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect: (a) in India, in respect of income arising in any previous year beginning on or after the first day of April next following the calendar year in which the later of the notifications is given; (b) in Poland, in respect of income arising in any year of income beginning on or after the first day of January next following the calendar year in which the later of the notifications is given.