Article 30 of UK-India DTAA: Entry into Force Procedures and Termination of 1981 Convention Explained

Article 30 of the Double Taxation Avoidance Agreement (DTAA) between the United Kingdom and India outlines the procedures for the convention's entry into force. Each state must notify the other upon completing its legal procedures, and the convention becomes effective from the date of the later notification. In the UK, it applies to income tax, capital gains tax, corporation tax, and petroleum revenue tax from specified dates following the notification. In India, it applies to income arising in fiscal years starting after the notification. The 1981 Convention between the two countries will terminate upon the new convention's effect, except where it provided greater tax relief.

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