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of <h1>Article 30 of India-Portugal DTAA Details Termination Process, Effective Dates for Tax Changes Post-Termination</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between Portugal and India outlines the termination process of the Convention. It specifies that either country may terminate the agreement through diplomatic channels by June 30th of any year, starting from the fifth year after notifications have been exchanged. In Portugal, termination affects taxes withheld at source from January 1st of the following year and other taxes from the fiscal year beginning after that date. In India, it affects income from the fiscal year starting on or after April 1st following the termination notice period. The Convention was signed in Lisbon on September 11, 1998.
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