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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>India-Vietnam Agreement: Notification Required for Enforcement; Effective from Latter Notification Date; Details on Tax Application Timelines</h1> Each Contracting State must notify the other upon completing the necessary legal procedures for the Agreement's enforcement. The Agreement becomes effective on the date of the latter notification. In India, it applies to income from any previous year starting on or after April 1 following the notification year. In Vietnam, it applies to taxes withheld at source on amounts paid from January 1 following the notification year and to other taxes on income, profits, or gains from the calendar year after the notification year and in subsequent years.