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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>India-Syria DTAA can be terminated with written notice after 5 years, affecting income from the second calendar year.</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between India and Syria establishes that the agreement remains in effect indefinitely. However, either country may terminate it by providing written notice through diplomatic channels by June 30 of any year, after five years from its entry into force. In India, termination affects income assessable from April 1 of the second calendar year following the notice. In Syria, it affects income assessable from January 1 of the second calendar year following the notice. The agreement was signed on February 6, 1984, in New Delhi, with the English text being the operative version in case of discrepancies.