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    <description>Either Contracting State may terminate the Convention by diplomatic notice given at least six months before the end of any calendar year after five years from entry into force, producing delayed cessation: in India, for income arising in a fiscal year beginning on or after April 1 next following the calendar year of notice; in Ireland, for income-tax and capital gains from any year of assessment beginning on or after April 6 in the year next following that calendar year, and for corporation tax from any financial year beginning on or after January 1 next following that calendar year.</description>
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