Tax treaty termination requires diplomatic notice and takes effect from the contracting states' next fiscal year commencement. The Agreement remains in force indefinitely but may be terminated by either Contracting State, through diplomatic channels, by giving notice at least six months before the end of any calendar year after five years from entry into force; upon notice the Agreement ceases to have effect for India with respect to income derived in any fiscal year beginning on or after the first day of April following the calendar year of notice, and for Fiji with respect to income derived in any fiscal year beginning on or after the first day of January following that calendar year.
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Provisions expressly mentioned in the judgment/order text.
Tax treaty termination requires diplomatic notice and takes effect from the contracting states' next fiscal year commencement.
The Agreement remains in force indefinitely but may be terminated by either Contracting State, through diplomatic channels, by giving notice at least six months before the end of any calendar year after five years from entry into force; upon notice the Agreement ceases to have effect for India with respect to income derived in any fiscal year beginning on or after the first day of April following the calendar year of notice, and for Fiji with respect to income derived in any fiscal year beginning on or after the first day of January following that calendar year.
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