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of <h1>Article 29 of DTAA: Agreement Effective 30 Days After Final Notification by Contracting States</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) between the contracting states outlines the procedure for the agreement's entry into force. Each government must notify the other party once legal requirements are met. The agreement becomes effective thirty days after the later notification. In India, it applies to income for fiscal years starting on or after April 1 of the calendar year following the agreement's entry into force. In Malta, it applies to income for fiscal years starting on or after January 1 of the calendar year following the agreement's entry into force.
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