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..... e to have effect : (a) in Canada : (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the next following calendar year; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the next following calendar year; (b) in India : (i) in respect of income arising in any t .....

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