India's Ministry of Finance recently issued Notification No. 56/2026, notifying that the Memorandum of Understanding (MoU) with Japan on assistance in the collection of taxes is effective in respect of any request for assistance made after 8 July 2025. The MoU was signed by Japan on 30 June 2025 and by India on 8 July 2025 based on Article 26A (Assistance in the Collection of Taxes) of the 1989 tax treaty between the two countries.