Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Termination of tax treaty: either contracting state may give notice ending treaty effect for subsequent assessment years. Either Contracting State may, by written diplomatic notice given on or before 30 June in any calendar year after five years from entry into force, terminate the Convention; such notice causes the Convention to cease applying in India for income and capital gains assessable for the assessment year commencing 1 April in the second calendar year following the year of notice, and in Mauritius for income and capital gains assessable for the assessment year commencing 1 July in the second calendar year following the 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: either contracting state may give notice ending treaty effect for subsequent assessment years.
Either Contracting State may, by written diplomatic notice given on or before 30 June in any calendar year after five years from entry into force, terminate the Convention; such notice causes the Convention to cease applying in India for income and capital gains assessable for the assessment year commencing 1 April in the second calendar year following the year of notice, and in Mauritius for income and capital gains assessable for the assessment year commencing 1 July in the second calendar year following the year of notice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.