Income Tax:The CBDT has notified the Protocol amending the India-Mauritius Double Taxation Avoidance Agreement (DTAA), signed on March 07, 2024, under section 159(1) of the Income-tax Act, 2025. The Protocol inserts a new Article 27B on Entitlement to Benefits, which denies treaty benefits where obtaining them was one of the principal purposes of an arrangement or transaction, unless granting them would be consistent with the object and purpose of the treaty.(15.10.2026)

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Income Tax:

The CBDT has notified the Protocol amending the India-Mauritius Double Taxation Avoidance Agreement (DTAA), signed on March 07, 2024, under section 159(1) of the Income-tax Act, 2025. The Protocol inserts a new Article 27B on Entitlement to Benefits, which denies treaty benefits where obtaining them was one of the principal purposes of an arrangement or transaction, unless granting them would be consistent with the object and purpose of the treaty.

[Notification F No. 135/2026 dated 13.10.2026]