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<h1>India-Malta Double Taxation Agreement: Entry Into Force Process and Applicability Explained Under Article 29</h1> Article 29 of the Double Taxation Avoidance Agreement (DTAA) between India and Malta outlines the process for the agreement's entry into force. The two countries must notify each other through diplomatic channels once their respective legal procedures are completed. The agreement becomes effective on the date of the later notification. In India, it applies to income from fiscal years starting on or after April 1 following its entry into force. In Malta, it applies to income from calendar years or accounting periods starting on or after January 1 following its entry into force. The previous agreement signed on September 28, 1994, will terminate upon the new agreement's effect.