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of <h1>India-Belgium DTAA: Article 30 Allows Termination After 5 Years with Notice; Affects Taxes Differently in Each Country</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between India and Belgium states that the agreement will remain in force indefinitely. However, either country can terminate it by giving written notice through diplomatic channels by June 30 of any year, starting after five years from its entry into force. In India, termination affects income from the following April 1, while in Belgium, it affects tax at source from January 1 and other taxes from December 31 of the year following the notice. The agreement, signed in Brussels on April 26, 1993, is equally authentic in Hindi, English, French, and Dutch, with English prevailing in case of interpretation issues.
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