The amending protocol to the 1999 income tax treaty between India and Kyrgyzstan entered into force on 22 October 2020, according to a notification from India's Ministry of Finance published on 8 December 2021. The protocol signed 14 June 2019, replaces Article 26 (Exchange of Information) to bring it in line with OECD standards for information exchange. The protocol is the first to amend the treaty and applies on the date of its entry into force.