Convention termination requires written notice after minimum term and ceases effect for subsequent tax periods. Termination requires either Contracting State to deliver written notice through diplomatic channels within the prescribed annual deadline after an initial minimum period; the Convention ceases to apply to income arising in tax or previous years beginning on or after the first day of January of the calendar year following the year in which notice is given, with distinct operative effects for income in India and for tax years or accounting periods in Thailand.
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.
Convention termination requires written notice after minimum term and ceases effect for subsequent tax periods.
Termination requires either Contracting State to deliver written notice through diplomatic channels within the prescribed annual deadline after an initial minimum period; the Convention ceases to apply to income arising in tax or previous years beginning on or after the first day of January of the calendar year following the year in which notice is given, with distinct operative effects for income in India and for tax years or accounting periods in Thailand.
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