Article 29 - Termination - Japan

ARTICLE 29 This Convention shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June of any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channel, written notice of termination and, in such event, this Convention shall cease to have effect: (a) in Japan: as regards income for any taxable year beginning on or after the first day of January of the calendar year next following that in which the notice of termination is given; and (b) in India: as regards income for any previous year beginning on or after the first day of April of the calendar year next following that in which the notice of termination is given. IN WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention. DONE at New Delhi in duplicate on this seventh day of March, 1989 in the Japanese, Hindi and English languages, all the three texts being equally authentic. In case of any divergence of interpretations, the English text shall prevail. For the Government of Japan: For the Government of the Republic of India: Eijiro Noda G.N.Gupta