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Entry into Force

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..... eth day after the receipt of the later of these notifications and shall thereupon have effect: (a) in India, in respect of income arising in any previous year beginning on or after the first day of April next following the calendar year in which the Agreement enters into force; (b) in Belgium: (i) in respect of all tax due at source on income credited or payable on or after the first day of Januar .....

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