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of <h1>Article 28: Australia-India Double Taxation Agreement Activation and Termination of 1983 Air Transport Taxation Pact</h1> Article 28 of the Double Taxation Avoidance Agreement (DTAA) between Australia and India outlines the entry into force of the Agreement. It becomes effective once both countries exchange diplomatic notes confirming the completion of necessary legal formalities. In Australia, it applies to withholding tax on income from 1 July following the Agreement's activation and to other taxes for income from the same date. In India, it applies to income from 1 April following activation. The 1983 Agreement concerning international air transport taxation will cease to apply once the new Agreement takes effect, terminating on the last effective date.
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