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of <h1>India-Sri Lanka Double Taxation Avoidance Agreement Effective Since 2014 Under Section 90 of Income-tax Act 1961</h1> The Double Taxation Avoidance Agreement (DTAA) between India and Sri Lanka, signed on January 22, 2013, aims to prevent double taxation and fiscal evasion concerning income taxes. It became effective on October 22, 2013, following the completion of necessary legal procedures in both countries. The agreement, notified by the Indian government under section 90 of the Income-tax Act, 1961, applies to residents of either or both countries and promotes economic cooperation. The provisions of this agreement have been in effect in India since April 1, 2014.
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