Termination clause of DTAA permits either contracting state to give notice, causing treaty to cease for future income and capital. The Agreement remains in force indefinitely but either Contracting State may terminate it by written diplomatic notice after five years; termination takes prospective effect with the UAE ceasing application for income from the following 1 January and for capital held at the expiry of the following calendar year, and India ceasing application for income and capital for fiscal years beginning on or after the following 1 April.
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 of DTAA permits either contracting state to give notice, causing treaty to cease for future income and capital.
The Agreement remains in force indefinitely but either Contracting State may terminate it by written diplomatic notice after five years; termination takes prospective effect with the UAE ceasing application for income from the following 1 January and for capital held at the expiry of the following calendar year, and India ceasing application for income and capital for fiscal years beginning on or after the following 1 April.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
