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of <h1>Article 29 of DTAA: Convention Effective 30 Days Post Diplomatic Note Exchange; Applies to Taxes in Portugal and India</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) between the Portuguese Republic and India outlines the entry into force of the Convention. It specifies that the Convention becomes effective on the thirtieth day after the exchange of diplomatic notes confirming the completion of necessary internal legal procedures by both Contracting States. In Portugal, the Convention applies to taxes withheld at source and other income-related taxes from the first day of January following its entry into force. In India, it applies to income arising from the first day of April following the calendar year in which the Convention enters into force.
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