Termination of tax treaty: either party may give notice after an initial period; effects delayed until specified tax years.

The Agreement permits termination by either Contracting State after an initial five-year period by giving notice on or before June 30 of any calendar year; the Agreement then ceases to apply prospectively, with Canada's cessation tied to amounts withheld at source and taxation years beginning on the following January first, and India's cessation tied to income and capital in taxable or fiscal years beginning on the following April first.

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