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    <description>Article 31 permits either Contracting State to terminate the double taxation agreement by written notice through diplomatic channels on or before 30 June in any calendar year after five years from entry into force; the Agreement then ceases prospectively-India for fiscal years beginning on or after 1 April following the calendar year of notice and Cyprus for fiscal years beginning on or after 1 January following the calendar year of notice-with like treatment for capital held at the expiry of the relevant fiscal years.</description>
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      <description>Article 31 permits either Contracting State to terminate the double taxation agreement by written notice through diplomatic channels on or before 30 June in any calendar year after five years from entry into force; the Agreement then ceases prospectively-India for fiscal years beginning on or after 1 April following the calendar year of notice and Cyprus for fiscal years beginning on or after 1 January following the calendar year of notice-with like treatment for capital held at the expiry of the relevant fiscal years.</description>
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