India has officially updated its Double Taxation Avoidance Agreement (DTAA) with Brazil through an amended protocol. This update, notified by the Ministry of Finance, aims to prevent tax evasion, eliminate double taxation on cross-border income, and stop treaty abuse. The revised provisions, which came into force on October 18, 2025, will affect income earned from April 1, 2026, onwards. Businesses operating between the two nations should review their tax structures due to enhanced anti-abuse measures and increased transparency.
The Government of India has officially notified the amended protocol to the Double Taxation Avoidance Agreement (DTAA) with Brazil. The update aims to curb tax evasion and ensure fair taxation of cross-border income.
The Ministry of Finance issued Notification S.O. 1647(E) on March 30, 2026, giving
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FAQ :
The main purpose is to curb tax evasion, eliminate double taxation on cross-border income, and prevent treaty abuse.
The amended protocol came into force on October 18, 2025.
The revised provisions will apply to income earned in India for financial years starting April 1, 2026, onwards.
Key changes include stronger anti-abuse provisions, protection of domestic tax rights, and alignment with global tax standards.
Businesses will need to review their tax structures as there is a reduced scope for tax planning through treaty misuse and potentially greater compliance requirements for cross-border transactions.