DTAA termination notice requires advance diplomatic notice and specifies fiscal timing for domestic tax effect.

Either Contracting State may terminate the Agreement by diplomatic notice after the Agreement has been in force for five years, giving at least six months' notice before the end of a calendar year. Termination takes effect in India for income derived in fiscal years beginning on or after the first of April following the calendar year in which notice is given, and in Malaysia for tax chargeable for years of assessment beginning on or after the first of January in the calendar year following the notice.

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