https://www.taxtmi.com/acts?id=19031 Article 31 provides that either Contracting State may terminate the India-Colombia DTAA via diplomatic channels by giving at least six months' notice after five years from entry into force, and sets differing effective dates: for India, termination applies to income for fiscal years beginning on or after the first April following the calendar year of notice; for Colombia, it applies to income taxes and amounts treated as expenses from the first January of the calendar year following notice, and in other respects from the date of notice. en-us Wed, 15 Oct 2014 09:53:07 +0530 Wed, 13 Nov 2024 16:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19031 Article 31 provides that either Contracting State may terminate the India-Colombia DTAA via diplomatic channels by giving at least six months' notice after five years from entry into force, and sets differing effective dates: for India, termination applies to income for fiscal years beginning on or after the first April following the calendar year of notice; for Colombia, it applies to income taxes and amounts treated as expenses from the first January of the calendar year following notice, and in other respects from the date of notice. Act-Rules DTAA Wed, 15 Oct 2014 09:53:07 +0530 https://www.taxtmi.com/acts?id=19031