Termination of tax treaty: diplomatic notice triggers phased cessation of treaty effects for subsequent fiscal and calendar periods.

Either Contracting State may terminate the Agreement through diplomatic channels by giving notice at least six months before the end of any calendar year after five years from entry into force; in India the Agreement ceases to apply to income derived in any fiscal year beginning on or after the first day of April following the calendar year of notice, while in Malta it ceases to apply to taxes on income derived in any calendar year or accounting period beginning on or after the first day of January immediately following the date of notice.

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