The Ministry of Finance has notified the India-Mauritius Protocol amending the Double Taxation Avoidance Agreement (DTAA), effective from 10 August 2026. The amendment aims to prevent tax evasion and treaty abuse and updates provisions relating to entitlement to tax treaty benefits.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 13th October, 2026.
(Income-Tax)
S.O. 5611(E).— Whereas, a Protocol amending the Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains and for the encouragement of mutual trade and investment, was signed at Port Louis on the 7th day of March, 2024, as set out in the Annexure to this notification (hereinafter referred to as the said Protocol);
And whereas, the said Protocol entered into force on the 10th day of August, 2026, being the date of the later of the notifications of the completion of the procedures required for giving effect to the said Protocol in accordance with paragraph 1 of Article 3 of the said Protocol;
Now, therefore, in exercise of the powers conferred by section 159(1) of the Income-tax Act, 2025 (30 of 2025), the Central Government hereby notifies that all the provisions of said Protocol, as annexed hereto, shall be given effect to in the Union of India, in accordance with Article 3 of the said Protocol.
ANNEXURE
PROTOCOL AMENDING THE CONVENTION
BETWEEN
THE GOVERNMENT OF THE REPUBLIC OF INDIA
AND
THE GOVERNMENT OF MAURITIUS
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS AND FOR THE ENCOURAGEMENT OF MUTUAL TRADE AND INVESTMENT
The Government of the Republic of India and the Government of the Republic of Mauritius,
Desiring to amend the Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, and for the encouragement of mutual trade and investment, signed at Port Louis on 24th August, 1982, as amended by the Protocol signed at Port Louis on 10th May 2016 (hereinafter referred to as “the Convention”);