Entry into force

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..... ia as soon as possible. 2. This Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect for the first time : (a) in Brazil : I. in respe .....

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..... ce; (b) in India : in respect of income arising in any previous year beginning on or after the first day of April immediately following the calendar year in which the Convention enters into force. - .....

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