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of <h1>Article 29 of India-Thailand DTAA: Entry into Force Procedures and Effective Dates for Income Tax Application</h1> Article 29 of the Double Taxation Avoidance Agreement (DTAA) between India and Thailand 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 fiscal years starting on or after April 1 following the agreement's entry into force. In Thailand, it applies to income taxes withheld at source from January 1 following the entry year and other income taxes for periods starting after that date. The prior 1985 agreement ceases to be effective once this agreement is in effect.
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