The amending protocol to the 1999 income tax treaty between India and Kyrgyzstan was recently submitted in the Kyrgyz parliament for approval. 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 will enter into force once the ratification instruments are exchanged and will generally apply on that date.