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    <description>The Convention permits termination after an initial five year period by written diplomatic notice given on or before the thirtieth day of June of any calendar year. Termination produces different effects: in Spain it ceases to apply to taxes for taxable years beginning on or after the first day of January of the calendar year following notice; in India it ceases for income and for capital held on the last day of taxable years beginning on or after the first day of April of the calendar year following notice.</description>
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      <description>The Convention permits termination after an initial five year period by written diplomatic notice given on or before the thirtieth day of June of any calendar year. Termination produces different effects: in Spain it ceases to apply to taxes for taxable years beginning on or after the first day of January of the calendar year following notice; in India it ceases for income and for capital held on the last day of taxable years beginning on or after the first day of April of the calendar year following notice.</description>
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