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
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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.
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