Termination of tax treaty: either party may give notice after the initial term; effect aligns with each state's fiscal year. Either Contracting State may terminate the India-Iran DTAA by diplomatic notice given at least six months before the end of a calendar year following five years from entry into force; termination takes effect for each State with respect to taxes on income from the beginning of the fiscal year next following the calendar year in which notice was given, Iran's fiscal cutoff being 1 Farvardin and India's being 1 April, and the English text prevails among equally authentic language versions.
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: either party may give notice after the initial term; effect aligns with each state's fiscal year.
Either Contracting State may terminate the India-Iran DTAA by diplomatic notice given at least six months before the end of a calendar year following five years from entry into force; termination takes effect for each State with respect to taxes on income from the beginning of the fiscal year next following the calendar year in which notice was given, Iran's fiscal cutoff being 1 Farvardin and India's being 1 April, and the English text prevails among equally authentic language versions.
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