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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 30

Termination

This Convention shall remain in force indefinitely until terminated by a Contracting State. Either Contracting State may terminate this Convention, through diplomatic channels, by giving notice of termination 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 this Convention. In such event, this Convention shall cease to have effect:

  • (a) in Trinidad and Tobago:
    • (i) in respect of taxes withheld at source, to income paid or credited on or after first January in the calendar year next following that in which the notice is given;
    • (ii) in respect of other taxes on income, to income in any taxable year beginning on or after first January in the calendar year next following that in which the notice is given;
  • (b) in India:
    • (i) in respect of income derived in any previous year on or after the first April next following the calendar year in which the notice is given.

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

DONE in duplicate at Port of Spain this 8th day of February, 1999 in English and Hindi languages, both 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 INDIA:

FOR THE GOVERNMENT OF THE REPUBLIC OF TRINIDAD AND TOBAGO: