Entry into force

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..... ed to in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect: (a) 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; and (b) In Sri Lanka, in respect of income derived in any taxable year beginning on or after the first day of April next foll .....

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