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of <h1>Austria-India Double Tax Avoidance Agreement Requires Ratification; Effective 30 Days Post-Exchange, Replacing 1963 Agreement</h1> The Double Tax Avoidance Agreement (DTAA) between Austria and India mandates ratification and exchange of instruments at New Delhi. The agreement becomes effective thirty days post-exchange. In Austria, it applies to taxes for any fiscal year after the calendar year of ratification exchange. In India, it applies to income from fiscal years starting on or after April 1 following the exchange. The previous 1963 DTAA between Austria and India will cease to apply once this new agreement is effective.
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