The protocol to the 1994 income tax treaty between India and Vietnam entered into force on 21 February 2017. The protocol, signed 3 September 2016, replaces Article 27 (Exchange of Information) to bring it in line with the OECD standard and inserts Article 27A (Assistance in the Collection of Taxes). The protocol is the first to amend the treaty and generally applies from the date of its entry into force.