15-October-2026
Taxation
 
India tightens Mauritius tax treaty rules to prevent misuse of tax benefits, effective August 10
14-Oct-2026

The Finance Ministry has notified an amendment to the India-Mauritius Double Taxation Avoidance Agreement (DTAA), introducing a Principal Purpose Test (PPT) effective August 10. The provision allows tax authorities to deny treaty benefits if they establish that obtaining a tax advantage was one of the principal purposes of a transaction or arrangement.

News Source:- https://economictimes.indiatimes.com/news/economy/foreign-trade/india-tightens-mauritius-tax-treaty-rules-to-prevent-misuse-of-tax-benefits-effective-august-10/articleshow/134932528.cms
 
 
 

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