Entry into force

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..... eferred to in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect : (a) in India : (i) in respect of income arising 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; (ii) in respect of capital which is held on the last day of any fiscal year beginning on or after the first .....

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