The amending protocol to the 1993 income tax treaty between Belgium and India entered into force on 26 June 2025. The protocol, signed 9 March 2017, is the first to amend the treaty and includes the following changes:

• The definition of "competent authority" in Article 3 (General Definitions) is replaced to mean:
  • in the case of India, the Central Government in the Ministry of Finance (Departmen…