The Agreement signed between India and the Czechoslovak Socialist Republic for the avoidance of double taxation and the prevention of tax evasion on income remains valid for the Slovak Republic, which is one of the independent States that succeeded the Czechoslovak Socialist Republic. – the manner in which an exchange of letters may be agreed from time to time between the competent authorities of the Contracting States. Under the Finance Act 2013, a person is not entitled to relief under the double taxation convention unless he presents a certificate of tax residence with reference to the deduction. To obtain a certificate of tax residence, an application must be submitted to the income tax authorities in Form 10FA (application for a certificate of residence for the purposes of an agreement under sections 90 and 90A of the Income Tax Act 1961). Once the application has been successfully processed, the certificate is issued in Form 10FB. The Double Tax Avoidance Agreement (DBAA) is a tax treaty signed between two or more countries to help taxpayers avoid double taxes on the same income. A DBAA is applicable in cases where a person is resident in one nation but obtains income in another nation. The agreement between the India Taipei Association in Taipei and the Taipei Economic and Cultural Center in New Delhi for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income will enter into force on 1 April 2012. .