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<h1>Article 32: UAE-India Double Tax Agreement Can Be Terminated After 5 Years with Notice by June 30</h1> Article 32 of the Double Tax Avoidance Agreement between the United Arab Emirates and India outlines the termination process of the agreement. It remains in force indefinitely but can be terminated by either country after five years from its effective date. Termination requires written notice through diplomatic channels by June 30 of any year. In the UAE, the agreement ceases for income from January 1 and for capital at the year's end following the notice. In India, it ends for income from April 1 and for capital at the end of the previous year following the notice. The agreement was signed in New Delhi on April 29, 1992.