Termination procedure: Contracting State may terminate treaty by diplomatic notice, ending treaty relief for withholding and income taxes. The Agreement permits either Contracting State to terminate the treaty by diplomatic notice given at least six months before year-end after five years in force; upon such notice the treaty ceases to have effect for specified tax categories, with Myanmar's cessation applying separately to withholding taxes and other income taxes from the first day of April in the fiscal year following the notice year, and India's cessation applying to income derived in a fiscal year beginning on the first day of April next following that calendar year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Termination procedure: Contracting State may terminate treaty by diplomatic notice, ending treaty relief for withholding and income taxes.
The Agreement permits either Contracting State to terminate the treaty by diplomatic notice given at least six months before year-end after five years in force; upon such notice the treaty ceases to have effect for specified tax categories, with Myanmar's cessation applying separately to withholding taxes and other income taxes from the first day of April in the fiscal year following the notice year, and India's cessation applying to income derived in a fiscal year beginning on the first day of April next following that calendar year.
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