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of <h1>India-Sri Lanka Double Taxation Agreement: Termination Possible After 5 Years with Diplomatic Notice Under Article 30.</h1> Article 30 of the Double Taxation Avoidance Agreement (DTAA) between Sri Lanka and India allows either country to terminate the agreement with written notice through diplomatic channels after five years from its enforcement. Upon termination, the agreement ceases to apply to income and capital assessments in Sri Lanka and India from specified future dates. The agreement, signed in New Delhi on January 27, 1982, includes a protocol ensuring that tax provisions are no less favorable than those in future treaties Sri Lanka enters. The English text prevails in case of interpretation divergences.
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