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<h1>India-Sri Lanka Double Tax Avoidance Agreement: Termination Rules Under Article 31 Explained</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Sri Lanka stipulates that the agreement will remain in force indefinitely unless terminated by either contracting state. 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. Upon termination, the agreement ceases to have effect from the first day of April following the calendar year in which the notice is given, affecting income derived in the respective fiscal or taxable year in India and Sri Lanka. The agreement was signed on January 22, 2013, in New Delhi.