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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Bulgaria DTAA: Article 30 outlines entry into force after mutual legal procedure notifications.</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between India and Bulgaria stipulates that the Convention will enter into force once both countries notify each other of the completion of their respective legal procedures. In India, the Convention applies to income from the 'previous year' starting on or after April 1 following the year of entry into force, and to capital held on the last day of such a year. In Bulgaria, it applies to income from the year starting on or after January 1 following the year of entry into force, and to capital held on the last day of such a year.
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