Termination of tax treaty requires six months' diplomatic notice after five-year minimum; effective dates differ for India and Jordan. Article 30 permits either Contracting State to terminate the Double Taxation Agreement by diplomatic notice given at least six months before year-end after the Convention has been in force for five years; termination takes effect in India for income arising in any previous year on or after 1 April following the calendar year in which notice is given, and in Jordan for income arising in any previous year on or after 1 January 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 of tax treaty requires six months' diplomatic notice after five-year minimum; effective dates differ for India and Jordan.
Article 30 permits either Contracting State to terminate the Double Taxation Agreement by diplomatic notice given at least six months before year-end after the Convention has been in force for five years; termination takes effect in India for income arising in any previous year on or after 1 April following the calendar year in which notice is given, and in Jordan for income arising in any previous year on or after 1 January following that calendar year.
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