Entry into force

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..... ns shall have effect (a) in India, (i) in the case of income derived from operation of aircraft (referred to in article VIII), as respects such income derived during any previous year beginning on or after the first day of January, 1961 ; (ii) in the case of any other income, as respects income derived during any previous year beginning on or after the first day of January of the calendar y .....

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..... ovable property (including the land tax, the buildings tax and the ghaffir tax), tax on profits from liberal professions and all other non-commercial professions and the general income-tax for the calendar year in which the exchange of the instruments of ratification takes place. The rules in sub-paragraph (b) of this paragraph shall be correspondingly applicable respectively to the defence tax, .....

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