TERMINATION

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect : (a) in Malaysia : (i) in respect of Malaysian tax, other than petroleum income-tax, to tax chargeable for any year of assessment beginning on or after the first day of January in the calendar year following the year in which the notice is given; (ii) in respect of petroleum incom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Malaysia and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the Agreement : It is understood that : 1. For the purposes of the Agreement, the term fiscal year wherever it appears means : (i) in the case of M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ference to paragraph 1 of article 6, this paragraph should not be construed as preventing the country of residence to also tax the income under this article. 5. With reference to sub-paragraphs 3(a)(i) and (ii) of article 28 and sub-paragraphs a(i) and (ii) of article 29, the term year of assessment has the meaning assigned to under section 2 of the Income-tax Act, 1967. Done in duplicate at Put....