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of <h1>India-Iran Agreement to Avoid Double Taxation in Force; Effective for Income Taxes from April 1, 2021.</h1> An agreement between the governments of India and Iran to avoid double taxation and prevent fiscal evasion concerning income taxes was signed on February 17, 2018, and came into force on September 29, 2020. It applies to residents of either or both countries. The provisions of this agreement are effective in India for income taxes from any fiscal year beginning on or after April 1 following the year the agreement was enforced. This notification is issued under the authority of the Income-tax Act, 1961, ensuring the agreement's provisions are implemented in India.
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