On 8 May 2025, Brazil's Chamber of Deputies (lower house of the National Congress) approved the ratification of the pending protocol to the 1988 tax treaty with India. The protocol, signed 24 August 2022, is the second to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will generally apply in Brazil from 1 January of the year following its entry into force and in India from 1 April of the year following its entry into force.