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of <h1>Double Tax Avoidance Agreement: Entry into Force Process Defined in Article 30 for India and Iceland.</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the process for the agreement's entry into force. Both states must notify each other through diplomatic channels upon completing the necessary legal procedures. The agreement becomes effective on the date of the later notification. In India, the provisions apply to taxes withheld at source and income taxes from 1st April of the following calendar year. In Iceland, they apply to taxes withheld at source and other income taxes from 1st January of the following calendar year after the later notice.
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