Termination of Tax Convention requires diplomatic notice and causes cessation aligned to each state's fiscal and tax-year periods. Article 28 provides that either Contracting State may terminate the Convention by diplomatic notice given at least six months before the end of a calendar year after a minimum ten year period; termination takes effect according to each State's tax-year or chargeable-period rules, with the United Kingdom's cessation tied to specified tax-year triggers for distinct taxes and India's cessation applying to income arising in the fiscal year beginning on or after the first day of April following the calendar year in which notice is given.
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 of Tax Convention requires diplomatic notice and causes cessation aligned to each state's fiscal and tax-year periods.
Article 28 provides that either Contracting State may terminate the Convention by diplomatic notice given at least six months before the end of a calendar year after a minimum ten year period; termination takes effect according to each State's tax-year or chargeable-period rules, with the United Kingdom's cessation tied to specified tax-year triggers for distinct taxes and India's cessation applying to income arising in the fiscal year beginning on or after the first day of April following the calendar year in which notice is given.
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