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Article 31 - Termination - BelarusExtract Article 31 : 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, (i) in respect of income arising in any fiscal year beginning on or after the first day of April next following the calendar year in which the notice of termination is given; (ii) in respect of capital which is held at the expiry of any previous year beginning on or after the first day of April next following the calendar year in which the notice of termination is given; (b) in Belarus, (i) in respect of taxes withheld at source, to amounts of income derived on or after the 1st day of January in the calendar year next following the year in which the notice is given; (ii) in respect of other taxes on income or taxes on property (capital) to such taxes chargeable in any taxable year beginning on or after the 1st day of January in the calendar year next following the year in which the notice is given. In witness whereof, the undersigned, being duly authorised thereto have signed the present Agreement. Done in duplicate at New Delhi, this 27th day of September, 1997, in Hindi, Belarusian and English languages, all the texts being equally authentic. In the case of divergence between any of 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 Belarus Protocol The Government of Republic of India and the Government of the Republic of Belarus have agreed at the signing at New Delhi on 27th September, 1997, of the Agreement between the two States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on property (capital) upon the following provisions which shall form an integral part of the said Agreement. 1. For purposes of this Agreement, the term political sub-division as used in the Agreement shall be applicable to India only. 2. With reference to Article 4, it is understood that when establishing the place of effective management as used in paragraph 3 of Article 4, circumstances which may, inter alia, be taken into account are the place where a company is actually managed and controlled, the place where the decision making at the highest level on important policies essential for the management of a company takes place, the place that plays a leading part in the management of a company from an economic and functional point of view and the place where the relevant accounting books are kept. 3. For purposes of this Agreement, it is understood that the term fixed base includes a fixed place such as an office or a room or any other place regularly available to him through which the activity of a person performing independent personal services is wholly or partly carried on. In witness thereof, the undersigned, being duly authorised thereto have signed this Protocol. Done, in duplicate, at New Delhi, this 27th day of September, 1997, in Hindi, Belarusian and English languages, all texts being equally authentic. In the case of divergence between any of 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 Belarus
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