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Union of India - Section

Section 32 in Agreement between the Government of the Republic of India and the Government of the Republic of Kenya for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

32. Termination.

This Agreement shall remain in force indefinitely 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 beginning after the expiration of five years from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect:
(a)In India, in respect of income derived in any fiscal year on or after the first day of April next following the calendar year in which the notice is given;
(b)in Kenya:
(i)in respect of taxes withheld at the source on amounts paid or credited to non-residents on or after the 1st day of January in the calendar year next following that in which the notice is given;
(ii)in respect of other taxes on income arising for the year of income next following that in which the notice of termination is given, and subsequent years.
In Witness Whereof the undersigned duly authorized thereto, have signed this Agreement.Done in duplicate at Nairobi on this 11th day of July, 2016, each in the English and Hindi languages, both texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.
For the Government of the Republic of India Forthe government of Republic of Kenya
sd/- sd/-
(Suchitra Durai) (HenryRotich)
H.EHigh Commissioner of CabinetSecretary,
TheRepublic of India NationalTreasury
ForThe Republic of India ForThe Republic of Kenya
ProtocolAt the moment of signing the Agreement this day concluded between the Government of the Republic of India and the Government of the Republic of Kenya for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall be an integral part of the Agreement: