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of <h1>Article 30 of India-South Korea DTAA: Entry into Force Process and Applicability to Fiscal Years Detailed</h1> Article 30 of the Double Taxation Avoidance Agreement (DTAA) between India and South Korea outlines the process for the agreement's entry into force. The countries must notify each other of the completion of 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 South Korea, it applies to taxes withheld at source from January 1 of the following calendar year and to other taxes for the taxable year beginning on or after January 1. The previous 1985 convention ceases to be effective from these dates.
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