Termination of tax treaty: either state may give diplomatic notice; treaty ceases to apply to future fiscal years. The DTAA may be terminated by either Contracting State through diplomatic written notice given by 30 June of any calendar year after five years from entry ... Summary
Termination of tax treaty: either state may give diplomatic notice; treaty ceases to apply to future fiscal years.
The DTAA may be terminated by either Contracting State through diplomatic written notice given by 30 June of any calendar year after five years from entry into force; the Agreement remains in force until such notice is validly given. On termination, India treats withholding taxes as affected for amounts paid or credited in the fiscal year beginning in the calendar year following notice and other taxes for fiscal years beginning in that subsequent calendar year; South Africa treats termination as applicable to fiscal years beginning after the end of the calendar year in which notice is given.
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