Treaty termination: either state may end the DTAA by six months' notice after five years, with differing effective dates. Article 31 provides that either Contracting State may terminate the India-Colombia DTAA via diplomatic channels by giving at least six months' notice after five years from entry into force, and sets differing effective dates: for India, termination applies to income for fiscal years beginning on or after the first April following the calendar year of notice; for Colombia, it applies to income taxes and amounts treated as expenses from the first January of the calendar year following notice, and in other respects from the date of notice.
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.
Treaty termination: either state may end the DTAA by six months' notice after five years, with differing effective dates.
Article 31 provides that either Contracting State may terminate the India-Colombia DTAA via diplomatic channels by giving at least six months' notice after five years from entry into force, and sets differing effective dates: for India, termination applies to income for fiscal years beginning on or after the first April following the calendar year of notice; for Colombia, it applies to income taxes and amounts treated as expenses from the first January of the calendar year following notice, and in other respects from the date of notice.
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