Termination of double taxation agreement by diplomatic notice, with effect phased according to each State's assessment year. The Agreement endures indefinitely but either Contracting State may terminate it by written diplomatic notice given on or before June 30 in any calendar year beginning after five years from entry into force; termination is effective for India for income assessable in the assessment year commencing 1 April of the second calendar year following the year notice is given, and for Syria for income assessable in any assessment year commencing 1 January of the second calendar year following the year 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.
Termination of double taxation agreement by diplomatic notice, with effect phased according to each State's assessment year.
The Agreement endures indefinitely but either Contracting State may terminate it by written diplomatic notice given on or before June 30 in any calendar year beginning after five years from entry into force; termination is effective for India for income assessable in the assessment year commencing 1 April of the second calendar year following the year notice is given, and for Syria for income assessable in any assessment year commencing 1 January of the second calendar year following the year notice is given.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
