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of <h1>Article 29 of DTAA: Effective Dates for Tax Provisions Between Trinidad and Tobago, India Explained</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) between Trinidad and Tobago and India outlines the entry into force of the Convention. Both Contracting States must notify each other through diplomatic channels upon completing the necessary legal procedures. The Convention becomes effective thirty days after the receipt of the later notification. In Trinidad and Tobago, it applies to taxes withheld at source for income paid or credited after January 1st of the year following the Convention's entry into force, and to other income taxes for taxable years starting after that date. In India, it applies to income derived in fiscal years beginning after April 1st following the Convention's entry into force.
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