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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Georgia DTAA Article 31: Entry into force requires mutual notification after domestic procedures. Effective from later notification date.</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Georgia outlines the process for the agreement's entry into force. Each country must notify the other through diplomatic channels once domestic legal procedures are completed. The agreement becomes effective on the date of the later notification. In India, it applies to taxes withheld at source and other income taxes from the fiscal year beginning April 1 following the entry into force. In Georgia, it applies similarly from January 1 of the year following the agreement's entry into force.
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