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of <h1>India-Mauritius Double Taxation Agreement: Termination Procedures Explained Under Article 29</h1> Article 29 of the Double Taxation Avoidance Agreement (DTAA) between India and Mauritius outlines the procedure for termination of the Convention. It states that the agreement will remain in force indefinitely unless either country provides written notice of termination through diplomatic channels, after five years from its entry into force. In India, the termination will affect income and capital gains from the assessment year starting April 1st of the second calendar year following the notice. In Mauritius, it will affect the assessment year starting July 1st of the second calendar year following the notice. The agreement was signed on August 24, 1982, in both Hindi and English, with the English text prevailing in case of discrepancies.
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