Termination clause allows either State to give diplomatic notice after the initial five-year period, causing phased treaty cessation. Article 30 provides that the treaty remains in force indefinitely but may be terminated by either State by diplomatic written notice given on or before June 30 in any calendar year after five years from entry into force; termination produces staggered domestic effects: India applies cessation to income from a previous year beginning on or after the first of April following the calendar year of notice, while Belgium applies cessation to tax at source on income credited or payable on or after the first of January following that calendar year and to other taxes for taxable periods ending on or after the thirty-first of December following that calendar year.
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 allows either State to give diplomatic notice after the initial five-year period, causing phased treaty cessation.
Article 30 provides that the treaty remains in force indefinitely but may be terminated by either State by diplomatic written notice given on or before June 30 in any calendar year after five years from entry into force; termination produces staggered domestic effects: India applies cessation to income from a previous year beginning on or after the first of April following the calendar year of notice, while Belgium applies cessation to tax at source on income credited or payable on or after the first of January following that calendar year and to other taxes for taxable periods ending on or after the thirty-first of December following that calendar year.
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