Termination clause permits diplomatic notice to end the tax treaty, with prospective application to future tax years and withholding taxes.

Article 30 permits either Contracting State to terminate the DTAA by written diplomatic notice given on or before the thirtieth day of June in any calendar year beginning after five years from entry into force, and prescribes prospective application rules distinguishing the date from which termination affects income and taxes in India and Vietnam, including specific treatment for withholding taxes and other Vietnamese taxes.

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