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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 31 of DTAA: Norway-India Agreement Effective Upon Mutual Notification, Replacing 1986 Convention</h1> Article 31 of the Double Taxation Avoidance Agreement (DTAA) between Norway and India outlines the procedures for the agreement's entry into force. Both countries must notify each other through diplomatic channels upon completing their respective legal procedures. The agreement becomes effective on the date of the later notification. In India, it applies to income or capital for fiscal years starting on or after April 1 following the agreement's entry into force. In Norway, it applies to taxes for the calendar year following the agreement's entry into force. The 1986 convention between the two countries will terminate once this agreement applies.
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