Termination of tax treaty: either state may give diplomatic notice after five years; effect tied to each state's fiscal year. Either Contracting State may give written notice of termination through diplomatic channels on or before June 30 in any calendar year beginning after five years from the Convention's entry into force; following such notice the Convention ceases to have effect prospectively with respect to income assessable from the first day of the next applicable fiscal year in each State, with Bangladesh applying a 1 July year of assessment trigger and India applying a 1 April year of assessment trigger.
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 of tax treaty: either state may give diplomatic notice after five years; effect tied to each state's fiscal year.
Either Contracting State may give written notice of termination through diplomatic channels on or before June 30 in any calendar year beginning after five years from the Convention's entry into force; following such notice the Convention ceases to have effect prospectively with respect to income assessable from the first day of the next applicable fiscal year in each State, with Bangladesh applying a 1 July year of assessment trigger and India applying a 1 April year of assessment trigger.
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