Termination of DTAA requires diplomatic notice and prescribes specific fiscal effective dates for India and Malta. Termination is effected through diplomatic channels by notice of termination given at least six months before the end of any calendar year after five years of entry into force; in India the Agreement ceases to apply for income derived in any fiscal year beginning on or after the first day of April following the calendar year in which notice is given, and in Malta it ceases to apply for taxes on income derived during any calendar year or accounting period beginning on or after the first day of January immediately following the date of notice.