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of <h1>New Tax Convention Effective Once Both Countries Notify Completion of Legal Procedures</h1> The Double Tax Avoidance Agreement (DTAA) between the Contracting States mandates that each state notify the other through diplomatic channels upon completing the necessary legal procedures for the Convention's entry into force. The Convention becomes effective on the date of the later notification. Its provisions apply to income and capital taxes in Serbia and Montenegro for fiscal years starting on or after January 1 of the year following the Convention's entry into force, and in India for fiscal years starting on or after April 1 of the subsequent year.
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