Entry into Force
(1) The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedure required by the respective laws for the entry into force of this Convention.
(2) This Convention shall enter into force thirty days after the receipt of the later of the notifications referred to in paragraph 1.
(3) The provisions of this Convention shall have effect:
- (a) 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 Convention enters into force; and
- (b) in Ireland:
- (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the year next following the date on which this Convention enters into force;
- (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January in the year next following the year in which this Convention enters into force.