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of <h1>India-Lebanon Double Tax Avoidance Agreement: Ratification and Exchange of Instruments in Beirut, Effective from April 1, 1962.</h1> This statutory provision outlines the ratification process for a Double Tax Avoidance Agreement (DTAA) between India and Lebanon. The agreement will be ratified and instruments of ratification exchanged in Beirut. It becomes effective upon this exchange, applying to income assessable in both countries for any assessment year starting on or after April 1, 1962. This agreement aims to prevent double taxation on income, facilitating smoother international economic relations between the two nations.
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