The Ministry of Finance (MoF) on April 02, 2026, issued a notification regarding the MoU on Tax Collection Assistance between India and Japan.
The following has been stated: -
•India and Japan signed an MoU (June–July 2025) to operationalize assistance in tax collection under their Double Taxation Avoidance Convention.
•The MoU applies to tax collection requests made after July 08, 2025, being the later date of signature and entry into force.
•The Central Government has notified its implementation in India under Section 90 of the Income-tax Act, 1961.
The detailed notification is given in the document below.
[Notification No.: S.O. 1715(E)]
