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ARTICLE 31

Termination

This Convention 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 the entry into force of the Convention, give the other Contracting State through diplomatic channels, written notice of termination and, in such event, this Convention shall cease to have effect:

  • (a) in the United States:
    • (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the calendar year in which notice of termination is given; and
    • (ii) in respect of other taxes, for taxable periods begin following the calendar year in which the notice of termination is given; and
  • (b) in India:
    • (i) in respect of income arising in any taxable year beginning on or after the first day of April next following the calendar year in which the notice of termination is given.

IN WITNESS WHEREOF, the undersigned, being duly authorized by their respective Governments, have signed this Convention.

DONE at New Delhi in duplicate, this 12th day of September, 1989, in the English and Hindi languages, both 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 UNITED STATES OF AMERICA:

JOHN R. HUBBARD

AMBASSADOR

FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA:

N.K. SENGUPTA,

SECRETARY TO THE GOVERNMENT OF INDIA