This Agreement shall remain in force indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give the other Contracting State through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect:
- (a) in India, in respect of income arising in any fiscal year beginning on or after the 1st day of April next following the calendar year in which the notice is given;
- (b) in the Sultanate of Oman, in respect of income arising on or after the 1st day of January next in the calendar year immediately following that in which the notice of termination is given.
IN WITNESS WHEREOF, the undersigned, being duly authorised thereto, have signed the present Agreement.
DONE in duplicate at New Delhi, this 2nd day of April, one thousand nine hundred and ninety-seven in the Arabic, Hindi and English languages, all the texts being equally authentic. In case of divergent interpretation of the texts, the English text shall prevail.
FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA:
FOR THE GOVERNMENT OF THE SULTANATE OF OMAN: