India notifies Protocol amending the India–Mauritius Tax Treaty: Principal Purpose Test in force from 10 August 2026
India has notified the Protocol amending the India–Mauritius Double Taxation Avoidance Agreement (‘Tax Treaty’)1. The Protocol, which entered into force on 10 August 2026, introduces a Principal Purpose Test (‘PPT’) and a revised Preamble, aligning the Tax Treaty with the BEPS minimum standard on prevention of treaty abuse.