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of <h1>India-South Korea Agreement to Prevent Double Taxation Effective from 2016, Boosting Economic Cooperation under Article 30</h1> An agreement between the governments of India and South Korea was established to prevent double taxation and fiscal evasion concerning income taxes. Signed on May 18, 2015, in Seoul, the agreement became effective on September 12, 2016, following the completion of necessary legal procedures. As per Article 30, paragraph 3(a), the agreement's provisions apply in India for income derived from fiscal years beginning on or after April 1 of the year following its entry into force. The agreement aims to foster economic cooperation between the two countries and applies to residents of one or both contracting states.
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