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Taxation Central Ministry of Finance Income Tax Act, 1961

Enforcement of Amended Double Taxation Avoidance Agreement (DTAA) with Belgium

10-Nov-2025 | Notification No. 160/2025

Government of India has announced the enforcement of the Protocol amending the 1993 Agreement between India and Belgium for the Double Taxation Avoidance Agreement (DTAA) and prevention of fiscal evasion with respect to taxes on income. The Amending Protocol, signed on March 9, 2017, at New Delhi, came into force on June 26, 2025, following completion of legal procedures by both countries. Key Highlights of this protocol: - The protocol introduces significant modifications to the original treaty. - It revises the definition of competent authority under Article 3, broadening representation in both jurisdictions. - Introduces a new definition for criminal tax matters. Article 26 on Exchange of Information has been replaced to expand the scope of information sharing between tax authorities for enforcement and administrative purposes, including information held by banks and financial institutions. - Similarly, Article 27 on Assistance in the Collection of Taxes has been substituted to provide for mutual assistance in recovery and conservancy of tax claims between both contracting states, subject to specified limitations. For more information, kindly refer to the attached document.

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