The Ministry of Finance (MoF) on November 10, 2025, issued a notification regarding amending the Protocol on Double Taxation.
The following has been stated: -
•The Government of India has notified the Amending Protocol to the 1993 India–Belgium Double Taxation Avoidance Agreement (DTAA).
•The Protocol, signed in New Delhi on March 9, 2017, aims to prevent fiscal evasion and update provisions on income taxation.
•It enters into force on June 26, 2025, following completion of legal formalities by both countries.
•All provisions of the Protocol will now be effective throughout the Union of India under Section 90(1) of the Income-tax Act, 1961.
The detailed notification is given in the document below.
[Notification No.: S.O. 5074(E)]
