Quick Summary
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 effect to the amended protocol between India and Brazil. The protocol modifies the existing tax treaty originally signed in 1988 and later updated in 2013. The revised provisions will apply to incom
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
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.
CAclubindia
