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of <h1>Termination Process for India-Macedonia DTAA Requires Six-Month Notice Post Five-Year Period Under Article 31</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Macedonia outlines the termination process. The agreement remains in force indefinitely unless terminated by either country. Termination requires a notice through diplomatic channels at least six months before the end of any calendar year after five years from the agreement's entry into force. For India, termination affects taxes withheld at source from April 1 of the following year and other taxes from the fiscal year starting April 1. For Macedonia, it affects taxes withheld from January 1 of the following year and other taxes from the fiscal year starting January 1. The agreement was signed on December 17, 2013, in Delhi, with the English text prevailing in case of interpretation divergence.
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