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of <h1>Japan-India Tax Agreement: Termination Possible After 5 Years With Written Notice by June 30, Per Article 29.</h1> Article 29 of the Double Tax Avoidance Agreement between Japan and India allows either country to terminate the Convention after five years from its entry into force. Termination requires written notice through diplomatic channels by June 30 of any year. In Japan, the Convention ceases to apply to income for taxable years starting on or after January 1 of the year following the termination notice. In India, it ceases to apply to income for previous years starting on or after April 1 of the year following the notice. The Convention was signed in New Delhi on March 7, 1989, with the English text prevailing in case of interpretation differences.
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