The protocol to the 1996 income tax treaty between India and Kazakhstan entered into force on 12 March 2018. The protocol, signed 6 January 2017, is the first to amend the treaty and includes the following changes

• Article 2 (Taxes Covered) is amended in respect of Kazakhstan taxes;
• Article 3 (General Definitions) is amended with respect to the meaning of "Kazakhstan"
• Paragraph 1 of Article 4 (…