ARTICLE 31
Entry into Force
(1) The Contracting States shall notify each other in writing, through diplomatic channels, of the completion of the procedures required by the respective laws for the entry into force of this Agreement.
(2) This Agreement shall enter into force on the date of the later of the notifications referred 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 year of income beginning on or after 1 April next following the calendar year in which the Agreement enters into force; and
- (b) in Tanzania, in respect of income derived in any year of income on or after 1 January next following the calendar year in which the Agreement enters into force.
(4) The Agreement between the Government of the Republic of India and the Government of the United Republic of Tanzania for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income signed at Dares Salaam on 5 September 1979 shall cease to have effect when the provisions of this Agreement become effective in accordance with the provisions of paragraph (3).