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of <h1>India-Spain DTAA: Article 31 Details Termination Process After 5 Years with Diplomatic Notice by June 30</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Spain outlines the termination process of the Convention. It states that the agreement remains in force indefinitely but can be terminated by either country after five years from its initiation. Termination requires written notice through diplomatic channels by June 30 of any year. Upon termination, the Convention ceases to apply to taxes in Spain from January 1 of the following year and in India from April 1 of the following year. The agreement was signed in New Delhi on February 8, 1993, with texts in Hindi, Spanish, and English.
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