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of <h1>Article 31 of DTAA: Termination Requires Six Months' Notice Post-Five Years of Agreement with India and Chile</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Chile outlines the termination process. The Agreement remains in force indefinitely unless terminated by either Contracting State through diplomatic channels. Termination requires at least six months' notice before the end of any calendar year, after five years from the Agreement's entry into force. Upon termination, in India, the Agreement ceases to apply to income from the fiscal year starting April 1 following the notice year. In Chile, it ceases for taxes on income from January 1 of the year following the notice year. The Agreement was signed in Santiago on March 9, 2020.
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