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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Armenia DTAA Termination Process Explained Under Article 31: Notice Required Six Months Prior to Year-End.</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Armenia outlines the termination process of the convention. Either country can terminate the agreement by providing notice through diplomatic channels at least six months before the end of any calendar year, after five years from the agreement's enforcement. Upon termination, the convention ceases to apply to income in India from the fiscal year starting after April 1 following the notice, and in Armenia, for taxes withheld at source from January 1 following the notice year and for other taxes from the tax year starting January 1 following the notice year.
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