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Termination

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..... rs from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect: (i) In Bangladesh, in respect of income derived in any fiscal year on or after the first day of July next following the expiration of six months period from the date on which the written notice of termination is given; (ii) In Bhutan, in respect of income derived in any fiscal ye .....

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..... termination is given; (vi) In Pakistan, in respect of income derived in any fiscal year on or after the first day of July next following the expiration of six months period from the date on which the written notice of termination is given; and (vii) In Sri Lanka, in respect of income derived on or after the first day of April of the year next following the expiration of six months period .....

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..... etariat to this effect. Further that in the event of a conflict between the provisions of this Limited Multilateral Agreement and that of any bilateral Double Taxation Avoidance Agreement between the Member States, the provisions of the Agreement signed or amended at a later date shall prevail. DONE at Dhaka, Bangladesh, On This The Thirteenth Day of November Two Thousand Five, In Nine Origina .....

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..... Taxes on income that is direct tax 5. In Nepal Income Tax imposed under the Income Tax Act, 2058 6. In Pakistan Taxes on Income 7. In Sri Lanka Income tax including the income tax based on the turnover of enterprises licensed by the Board of Investment Schedule III Competent Authority The term "Competent Authority" m .....

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..... sh 1st July - 30th June 2. In case of Bhutan 1st July - 30th June 3. In case of India 1st April - 31st March 4. In case of Maldives 1st January - 31st December 5. In case of Nepal The fiscal year beginning mid - July 6. In case of Pakistan 1st July - 30th June 7. In case of .....

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