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of <h1>India-Iceland Double Tax Agreement: Termination Process and Timeline Under Article 31 Explained</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Iceland allows either country to terminate the agreement through diplomatic channels with at least six months' notice before the end of any calendar year, after five years from its entry into force. Upon termination, the agreement ceases to apply in India from 1st April of the following calendar year for taxes withheld at source and income taxes. In Iceland, it ceases from 1st January of the following calendar year for taxes withheld at source and other income taxes. The agreement was signed in New Delhi on November 23, 2007.
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