Entry into force

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..... a) in Sri Lanka- (i) in respect of income assessable for any year of assessment commencing on or after 1st April, 1980; (ii) in respect of capital assessable for any year of assessment commencing on or after 1st April, 1980. (b) in India- (i) in respect of income assessable for any year of assessment commencing on or after 1st April, 1981; (ii) in respect of capital assessable for any .....

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