India Notifies Amending Protocol to Tax Treaty with Brazil is Effective

India's Ministry of Finance has issued Notification No. 39/2026, notifying that all provisions of the amending protocol to the 1988 income tax treaty with Brazil are effective. As previously reported, the protocol entered into force on 18 October 2025 and is effective in India from 1 April 2026. It is the second to amend the treaty and includes several changes.