Termination of tax treaty: diplomatic notice ends Convention's application for subsequent fiscal and calendar years. Either Contracting State may give diplomatic written notice of termination after the Convention has been in force for five years; upon such notice the Convention ceases to apply prospectively according to each State's fiscal or accounting rules: for India from the April following the calendar year of notice and for France from the January following the calendar year of notice.
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: diplomatic notice ends Convention's application for subsequent fiscal and calendar years.
Either Contracting State may give diplomatic written notice of termination after the Convention has been in force for five years; upon such notice the Convention ceases to apply prospectively according to each State's fiscal or accounting rules: for India from the April following the calendar year of notice and for France from the January following the calendar year of notice.
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