India-Brazil DTAA amended protocol effective from 06-08-2017
The Protocol, amending the Convention and the Protocol between the Government of the Republic of India and the Government of the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at New Delhi on the 26th April, 1988, was signed at Brasilia on the 15th day of October, 2013, as set out in the amending Protocol.
The said amending Protocol entered into force on the 6th day of August, 2017, being thirty days after the date of receipt of later of the notifications of the completion of the procedures required by laws of the Contracting States for bringing into force of the said amending Protocol.
In view of the above, the Central Government has notifies that all the provisions of said amending protocol shall have effect in the Union of India with effect from the 6th day of August, 2017.
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