The amending protocol to the 1982 income and capital tax treaty between India and Mauritius was signed on 7 March 2024. The protocol is the second to amend the treaty and makes the following changes:
- The preamble is replaced in line with OECD BEPS standards; and
- A new Article 27B (Entitlement to Benefits) is added, providing that a benefit under the treaty shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstanc…