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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Serbia-India DTAA: Tax Agreement Effective After Mutual Written Notification, Applies to Income and Capital Taxes</h1> The Double Tax Avoidance Agreement (DTAA) between Serbia and India stipulates that both countries must notify each other in writing through diplomatic channels once they have completed the necessary legal procedures for the convention to enter into force. The convention becomes effective on the date of the later notification. In Serbia and Montenegro, it applies to income and capital taxes from fiscal years starting on or after January 1 of the year following its entry into force. In India, it applies to income and capital taxes from fiscal years starting on or after April 1 of the year following its entry into force.