Termination of tax treaty: notice by either state ends treaty benefits for subsequent fiscal periods following prescribed notice year.

Either Contracting State may terminate the India-UAE DTAA after five years by written diplomatic notice given on or before 30 June of any calendar year; termination takes effect in the UAE for income derived from 1 January following the calendar year of notice and for capital held at the expiry of the following calendar year, and in India for income arising in any previous year beginning on or after 1 April following the calendar year of notice and for capital held at the expiry of any previous year beginning on or after that 1 April.

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