Termination of tax treaty requires prior diplomatic notice and specifies fiscal-year effect and language-precedence for treaty texts. The Agreement permits either Contracting State to terminate the DTAA by diplomatic notice given at least six months before the end of a calendar year after five years of entry into force; upon valid notice the Agreement ceases to apply in India for fiscal years beginning on or after the first day of April following the calendar year of notice, and in the Sudan for fiscal years beginning on or after the first day of January following that calendar year. Texts in Hindi, Arabic and English are equally authentic, with English prevailing in case of divergence.
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 of tax treaty requires prior diplomatic notice and specifies fiscal-year effect and language-precedence for treaty texts.
The Agreement permits either Contracting State to terminate the DTAA by diplomatic notice given at least six months before the end of a calendar year after five years of entry into force; upon valid notice the Agreement ceases to apply in India for fiscal years beginning on or after the first day of April following the calendar year of notice, and in the Sudan for fiscal years beginning on or after the first day of January following that calendar year. Texts in Hindi, Arabic and English are equally authentic, with English prevailing in case of divergence.
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