Termination of tax treaty: notice required; cessation affects withholding and other income and capital taxes differently. The treaty may be terminated by either Contracting State through diplomatic channels by giving notice at least six months before year-end after the treaty has been in force for five years. Termination takes effect for India with withholding taxes applying to income derived on or after 1 April following the notice year and other income and capital taxes applying to taxable years beginning on or after that 1 April; for Luxembourg analogous rules apply with 1 January as the operative date.