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of <h1>India-France Double Tax Avoidance Agreement Continues Indefinitely; Termination Requires Notice by June 30 After Five Years</h1> The Double Tax Avoidance Agreement (DTAA) between India and France remains in force indefinitely. However, either country can terminate the agreement by providing written notice through diplomatic channels by June 30 of any year, after five years from its commencement. In India, termination affects income from fiscal years starting on or after April 1 following the notice year and capital held on the last day of such fiscal years. In France, it impacts income from calendar years or accounting periods starting on or after January 1 following the notice year and capital owned from the first day of such calendar years.
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