- 1
- Each of the States shall notify to the other the completion of the procedures required by its law for the bringin into force of this Convention. This Convention shall enter into force on the thirtieth day after the latter of the dates on which the respective Governments have notified each other in writing that the formalities constitutionally required in their respective States have been complied with, and its provision shall have effect:
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- a)in the Netherlands for taxable years and periods beginning on or after the first day of January next following the calendar year in which the latter of the notifications is given;
- b)in India in respect of income arising in any fiscal year beginning on or after the first day of April next following the calendar year in which the latter of the notifications is given.
- 2
- Notwithstanding the provisions of paragraph 1, the provisions of Article 8 shall have effect:
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- a)in the Netherlands for taxable years and periods beginning on or after the first day of January 1987;
- b)in India in respect of income arising in any fiscal year beginning on or after the first day of April 1987.
