On 12 March 2013, the amending protocol on Exchange of information, signed on 16 April 2012, to the India - United Arab Emirates Income and Capital Tax Treaty (1992), as amended by the 2007 protocol, entered into force. The protocol generally applies from 12 March 2013.
The entry into force information was published in Notification No. 29/2013 of 12 April 2013 by the Indian Tax Department.