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of <h1>India-Poland DTAA: Article 30 Details Entry Into Force Procedure, Effective Dates for Income Tax Implementation.</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between India and Poland outlines the procedure for the agreement's entry into force. Each country must notify the other upon completing the necessary legal procedures for implementation. The agreement becomes effective on the date of the later notification. In India, it applies to income from any previous year starting on or after April 1 following the notification year. In Poland, it applies to income from any year starting on or after January 1 following the notification year.
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