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of <h1>India-Oman DTAA Article 30: Termination Possible After 5 Years with Diplomatic Notice by June 30</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between India and the Sultanate of Oman outlines the termination procedure. The agreement is indefinite but can be terminated by either country after five years from its commencement. Termination requires written notice through diplomatic channels by June 30 of any year. In India, the termination takes effect for income arising from the fiscal year beginning April 1 following the notice. In Oman, it applies to income from January 1 of the year after the notice. The agreement was signed in New Delhi on April 2, 1997, in Arabic, Hindi, and English, with the English text prevailing in case of interpretation differences.
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