Termination clause allows either state to end the tax treaty after five years by diplomatic notice, with differing fiscal-year effect. Article 31 provides that the Agreement is of indefinite duration but either Contracting State may terminate it by written notice through diplomatic channels given on or before the thirtieth day of June in any calendar year after five years from entry into force; termination takes effect in India for income arising in the fiscal year beginning the following 1 April and in Singapore for income arising in the fiscal year beginning the following 1 January.
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 clause allows either state to end the tax treaty after five years by diplomatic notice, with differing fiscal-year effect.
Article 31 provides that the Agreement is of indefinite duration but either Contracting State may terminate it by written notice through diplomatic channels given on or before the thirtieth day of June in any calendar year after five years from entry into force; termination takes effect in India for income arising in the fiscal year beginning the following 1 April and in Singapore for income arising in the fiscal year beginning the following 1 January.
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