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of <h1>Iran-India Double Tax Agreement: Article 31 Details Termination Process and Notice Requirements After Five Years</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between Iran and India outlines the termination process of the agreement. 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 effective date. Upon termination, the agreement ceases to apply to income taxes in Iran from the fiscal year beginning on or after March 21, and in India from the fiscal year beginning on or after April 1, following the calendar year of termination notice. The document is equally authentic in Hindi, Persian, and English, with English prevailing in case of interpretation conflicts.
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