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of <h1>Article 29 of India-Malta DTAA: New tax agreement procedures and effective dates outlined, replacing 1994 pact.</h1> Article 29 of the Double Taxation Avoidance Agreement (DTAA) between India and Malta outlines the procedures for the agreement's entry into force. The Contracting States must notify each other in writing, through diplomatic channels, upon completing the necessary legal procedures. The agreement becomes effective on the date of the later notification. In India, it applies to income from the fiscal year starting after April 1 following the agreement's entry into force. In Malta, it applies to income from the calendar year or accounting period beginning after January 1 following the agreement's entry into force. The previous agreement signed on September 28, 1994, will terminate once this agreement takes effect.
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