Entry into Force

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..... o in paragraph 1 of this Article. 3. The provisions of this Agreement shall have effect: a) in India: (i) with respect to taxes withheld at source, for amounts paid or credited on or after 1st April of the calendar year next following that in which the Agreement enters into force; and (ii) with respect to taxes on income for any fiscal year beginning on or after 1st April of the calendar year next .....

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