Article 9 1.

Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Protocol. This Protocol shall enter into force on the date of the later of these notifications.

2. The provisions of Article 1, 2, 3, 5 and 8 of the Protocol shall have effect:

(a) in the case of India, in respect of income derived in any fiscal year beginning or after 1 April next following the date on which the Protocol enters into force;

(b) in the case of Mauritius, in respect of income derived in any fiscal year beginning on or after 1 July next following the date on which the Protocol enters into force;

3. The provisions of Article 4 of this Protocol shall have effect in both Contracting States for assessment year 2018-19 and subsequent assessment years.

4. The provisions of Article 6 and 7 of this Protocol shall have effect from the date of entry into force of the Protocol, without regard to the date on which the taxes are levied or the taxable years to which the taxes relate.

In witness whereof the undersigned, duly authorized, have signed this Protocol.

Done in duplicate at Mauritius this 10th day of May 2016, in the English and Hindi languages, both texts equally authentic. In the case of divergent interpretation of the texts, the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA	FOR THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS
Anup Kumar Mudgal	Dharam Dev Manraj
High Commissioner of India	Financial Secretary