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New Zealand - India Tax Treaty (as amended by 1999 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 29

Termination

This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention by giving notice of termination, through diplomatic channels, at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect:

  • (a) in New Zealand: for any income year beginning on or after 1 April in the calendar year next following that on which the notice of termination is given;
  • (b) in India: for any "previous year" (as defined in the Income tax Act, 1961) beginning on or after 1 April in the calendar year next following the date on which the notice of termination is given.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed the present Convention.

DONE in duplicate at Auckland this 17th day of October 1986 in the English and Hindi languages, both the texts being equally authentic. In case of divergence between the two texts, the English text shall be the operative one.

FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA:

FOR THE GOVERNMENT OF NEW ZEALAND: