India has published Notification No. 135/2026, announcing that the amending protocol to the 1982 income and capital tax treaty with Mauritius entered into force on 10 August 2026. The protocol, signed 7 March 2024, is the second to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards; and
- A new Article 27B (Entitlement to Benefits) is added, providing that a benefit under the treaty shall not be granted in respect of an item of incom…