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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Avoidance Agreement to be effective post mutual notification; impacts taxes withheld at source in India and Lithuania.</h1> The Double Tax Avoidance Agreement (DTAA) between the contracting states will enter into force once both governments notify each other in writing about the completion of legal procedures. The agreement becomes effective from the date of the later notification. In India, it applies to taxes withheld at source on income from April 1 following the year of entry into force and to other taxes for fiscal years starting from the same date. In Lithuania, it applies to taxes withheld at source on income from January 1 following the year of entry into force and to other taxes for fiscal years starting from the same date.
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