Termination of tax treaty requires annual June notice after initial five-year period, triggering divergent fiscal-year effects. The Convention may be terminated after an initial five-year period by written diplomatic notice given on or before June 30 of any calendar year; termination applies in Austria to taxes levied for the fiscal year following the calendar year of notice and in India to income arising in the fiscal year beginning on or after the next April; the Convention was executed in multiple authentic language texts, the English text being operative in case of divergence.
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 treaty requires annual June notice after initial five-year period, triggering divergent fiscal-year effects.
The Convention may be terminated after an initial five-year period by written diplomatic notice given on or before June 30 of any calendar year; termination applies in Austria to taxes levied for the fiscal year following the calendar year of notice and in India to income arising in the fiscal year beginning on or after the next April; the Convention was executed in multiple authentic language texts, the English text being operative in case of divergence.
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