Entry into Force

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..... pletion of legal procedures necessary for the entry into force of this Agreement. 3. The provisions of this Agreement shall have effect: ( a ) In India: ( i ) in respect of taxes withheld at source, to income paid or credited on or after 1st April of the calendar year next following the year in which the Agreement enters into force, ( ii ) in respect of other taxes on income, and taxes on capital, .....

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