ARTICLE 28
Termination
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after expiration of a period of five years from the date of its entry into force. In such case, the Agreement shall cease to have effect:
- (a) in Turkey, for taxes with respect to every taxable year beginning on or after the first day of January of the year following that in which the notice of termination is given;
- (b) in India, for taxes with respect to every previous year beginning on or after the first day of April of the year following that in which the notice of termination is given.
IN WITNESS WHEREOF, the undersigned being duty authorized thereto have signed the present Agreement.
DONE in duplicate at New Delhi this 31st day of January, 1995 in the Hindi, Turkish and English languages, all three texts being equally authentic. In case of divergence between the texts, the English text shall be the operative one.
FOR THE GOVERNMENT OF THE REPUBLIC OF TURKEY:
BEKIR SAMI DACE
MINISTER OF STATE
FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA:
DR. MANMOHAN SINGH
MINISTER OF FINANCE