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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Avoidance Agreement to Activate Post-Mutual Notification; Affects Income from Specified Fiscal Years.</h1> The Double Tax Avoidance Agreement (DTAA) between the contracting states will enter into force once both parties notify each other of the completion of necessary legal procedures through diplomatic channels. The agreement becomes effective on the date of the later notification. In India, it applies to income from any fiscal year starting on or after April 1 following the calendar year of entry into force. In Estonia, it applies to taxes withheld at source on income from January 1 following the entry year and other income taxes for any fiscal year starting on or after January 1 following the entry year.
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