Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 32 of India-Uruguay DTAA: Termination Process Requires Six-Month Notice After Five Years of Effective Date</h1> Article 32 of the Double Tax Avoidance Agreement (DTAA) between India and Uruguay outlines the termination process. The Agreement remains in force indefinitely until one contracting state decides to terminate it. Termination requires a six-month notice through diplomatic channels after five years from the Agreement's effective date. In India, termination affects income from the fiscal year starting April 1 following the notice year, and wealth held on the last day of any fiscal year after that date. In Uruguay, it affects income from the fiscal year starting January 1 following the notice year, and capital held on the last day of any fiscal year after that date. The Agreement, signed in New Delhi on September 8, 2011, is equally authentic in Hindi, Spanish, and English, with the English text prevailing in case of interpretation divergence.
TaxTMI 
TaxTMI 
