Article 30 - Entry into force - Botswana

ARTICLE 30 ENTRY INTO FORCE 1. The Contracting States shall notify each other, in writing, through diplomatic channels, of the completion of the procedure required by the respective laws for the entry into force of this Agreement. 2. The Agreement shall enter into force on the date of the later of these notifications referred in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect : (a) In Botswana, in respect of income-tax, on taxable income derived on or after the first day of July of the year next following that of the entry into force of this Agreement; and (b) 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.