Tax treaty termination: either state may give diplomatic written notice; cessation applies from the next fiscal year after notice. Either Contracting State may terminate the Agreement by written notice through diplomatic channels on or before the thirtieth day of June in any calendar year beginning after five years from entry into force. Upon notice the Agreement ceases to have effect in India for income arising in any previous year beginning on or after the 1 April next following the calendar year in which notice is given, and in Poland for income arising in any year of income beginning on or after the 1 January next following the calendar year in which notice is given.
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.
Tax treaty termination: either state may give diplomatic written notice; cessation applies from the next fiscal year after notice.
Either Contracting State may terminate the Agreement by written notice through diplomatic channels on or before the thirtieth day of June in any calendar year beginning after five years from entry into force. Upon notice the Agreement ceases to have effect in India for income arising in any previous year beginning on or after the 1 April next following the calendar year in which notice is given, and in Poland for income arising in any year of income beginning on or after the 1 January next following the calendar year in which notice is given.
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