https://www.taxtmi.com/acts?id=5140 Article 29 permits either Contracting State to give diplomatic written notice of termination after a five year period and on or before a yearly deadline; termination takes effect for Malaysia for non petroleum tax from the first January of the calendar year following notice and for petroleum income tax from the first January of the second calendar year following notice, and for India in respect of income arising in any fiscal year beginning on or after the first April following notice. The Protocol clarifies definitions of fiscal year, exclusion of penalties from tax, arm's length conditions, residence taxation, and the meaning of year of assessment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Mar 2009 12:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5140 Article 29 permits either Contracting State to give diplomatic written notice of termination after a five year period and on or before a yearly deadline; termination takes effect for Malaysia for non petroleum tax from the first January of the calendar year following notice and for petroleum income tax from the first January of the second calendar year following notice, and for India in respect of income arising in any fiscal year beginning on or after the first April following notice. The Protocol clarifies definitions of fiscal year, exclusion of penalties from tax, arm's length conditions, residence taxation, and the meaning of year of assessment. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5140