Double Tax Avoidance Agreement (DTAA) between the Government of the Republic of India (hereinafter shall be called as 'India') and the Government of the Islamic Republic of Iran (hereinafter shall be called as 'Iran') was signed in New Delhi on 17th February, 2018.
The said agreement came into force on 29th September, 2020 after completion of procedures as laid down in the said agreement.
Now, as per Article 30 of the said agreement, the agreement shall have effect in India from 1st April of the Fiscal Year following the year in which the said agreement came into force.
Therefore, the agreement shall have effect in India from 1st April, 2021.
For detailed agreement and said notification, click here.
Feel free to contact in case of any query or consultation.
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