Termination provisions govern treaty cessation and diplomatic notice requirements, ending future-year tax coverage after valid notice. Either Contracting State may terminate the treaty after five years by written notice through diplomatic channels given on or before the thirtieth day of June in any calendar year; upon such notice the treaty ceases to apply to India for income arising in a previous year beginning on or after the first day of April following the calendar year of notice, and to Nepal for income arising in any year of income beginning on or after the first day of the Nepalese fiscal year 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 provisions govern treaty cessation and diplomatic notice requirements, ending future-year tax coverage after valid notice.
Either Contracting State may terminate the treaty after five years by written notice through diplomatic channels given on or before the thirtieth day of June in any calendar year; upon such notice the treaty ceases to apply to India for income arising in a previous year beginning on or after the first day of April following the calendar year of notice, and to Nepal for income arising in any year of income beginning on or after the first day of the Nepalese fiscal year following the calendar year of notice.
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