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Article 31 - Termination - FranceExtract ARTICLE 31 TERMINATION 1. This Convention shall remain in force indefinitely. However, either Contracting State 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 Convention shall cease to have effect: (a) in India: (i) in respect of income arising in any fiscal year beginning on or after the first day of April following the calendar year in which the notice of termination is given; (ii) in respect of capital which is held on the last day of any fiscal year beginning on or after the first day of April following the calendar year in which the notice of termination is given; (b) in France: (i) in respect of income arising in any calendar year or accounting period beginning on or after the first day of January following the calendar year in which the notice of termination is given; (ii) in respect of capital owned on the first day of any calendar year following the calendar year in which the notice of termination is given. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed the present Convention. DONE in duplicate at Paris on this twenty ninth day of September, one thousand nine hundred and ninety-two in the Hindi, French and English languages, all the texts being equally authentic.
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