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    <title>Termination</title>
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    <description>Article 31 permits either Contracting State to terminate the India-France DTAA by diplomatic written notice given on or before 30 June of any calendar year after five years from entry into force; termination takes effect in India for income arising in fiscal years beginning on or after 1 April following the calendar year of notice and for capital held on the last day of such fiscal years, and in France for income in calendar years or accounting periods beginning on or after 1 January following the calendar year of notice and for capital owned on the first day of such calendar years.</description>
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    <pubDate>Wed, 23 Oct 2024 12:43:23 +0530</pubDate>
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      <description>Article 31 permits either Contracting State to terminate the India-France DTAA by diplomatic written notice given on or before 30 June of any calendar year after five years from entry into force; termination takes effect in India for income arising in fiscal years beginning on or after 1 April following the calendar year of notice and for capital held on the last day of such fiscal years, and in France for income in calendar years or accounting periods beginning on or after 1 January following the calendar year of notice and for capital owned on the first day of such calendar years.</description>
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