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of <h1>India-Sri Lanka Double Tax Avoidance Agreement to Take Effect Post Legal Formalities; Replaces 1982 Agreement</h1> The Double Tax Avoidance Agreement (DTAA) between India and Sri Lanka will enter into force once both countries notify each other of the completion of necessary legal procedures. The agreement will apply to income in India from any fiscal year starting on or after April 1 following the year of enactment, and similarly in Sri Lanka for any taxable year. The previous agreement signed on January 27, 1982, will be terminated once the new provisions take effect according to the specified timeline.
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