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of <h1>Malaysia-India DTAA: New tax rules effective 30 days post-notification, superseding 1976 agreement. Applies to non-petroleum and petroleum taxes.</h1> The Double Taxation Avoidance Agreement (DTAA) between Malaysia and India stipulates that both countries must notify each other upon completing necessary legal procedures for the agreement's entry into force. It becomes effective thirty days after the final notification. In Malaysia, the agreement applies to non-petroleum taxes for assessments starting January 1 of the year following its entry into force, and for petroleum taxes, from January 1 of the second subsequent year. In India, it applies from April 1 of the fiscal year following the calendar year of entry into force. The 1976 agreement ceases upon the new agreement's effectiveness.
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