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..... of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect: (a) in India, in respect of income arising in any previous year beginning on or after the 1st April next following the calendar year in which the notice is given in respect of capital which is held at the expiry of any previous year beginning on or after the 1st April nex .....

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..... overnment of the Republic of India and the Government of Turkmenistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital, the undersigned have agreed the following shall form an integral part of the Convention. With reference of Article 7: In respect of paragraphs 1 and 2 of Article 7, where an enterprise of one of the Con .....

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..... etermined only on the basis of that part of the contract which is effectively carried out by the permanent establishment in the Contracting State where the permanent establishment is situated. IN WITNESS WHEREOF, the undersigned, being duly authorised thereto, have signed this Protocol. Done in duplicate at New Delhi this 25th day of February, 1997 in Turkmen, Hindi and English languages, all .....

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