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of <h1>Article 31: UK-India Double Tax Agreement Termination Requires Six Months' Notice After Ten Years</h1> Article 31 of the Double Tax Avoidance Agreement between the United Kingdom and India outlines the termination process of the Convention. Either country may terminate the agreement via diplomatic channels with at least six months' notice after ten years from its effective date. Upon termination, the Convention ceases to apply in the UK for income and capital gains tax from 6th April, corporation tax from 1st April, and petroleum revenue tax from 1st January of the following year. In India, it ceases for income arising from 1st April of the subsequent fiscal year. The agreement was signed on 25th January 1993 in New Delhi.
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