The Ministry of Finance, on March 30, 2026, issued a notification under section 90 of the Income-tax Act, 1961, giving effect to the amending protocol to the Double Taxation Avoidance Agreement (DTAA) between India and Brazil.
The protocol, signed on August 24, 2022, entered into force on October 18, 2025, after completion of necessary legal procedures by both countries. As per its provisions, the amendments will apply in India to income arising in any previous year beginning on or after April 1, 2026.
This notification operationalizes the revised tax treaty framework between India and Brazil, aimed at avoiding double taxation and preventing fiscal evasion with respect to income taxes.
[Notification No. S.O. 1647(E)]
