Ratification of the New Protocol to the Mauritius-India Tax Treaty

Following the ratification of the Protocol amending the Mauritius-India Double Taxation Avoidance Agreement (DTAA) on 29 July 2026, the treaty framework has been strengthened through the introduction of new anti-avoidance provisions.

While the core treaty benefits remain unchanged, the new rules place greater emphasis on commercial substance, business purpose, and effective management. This update provides an overview of the key amendments and their potential implications for structures and arrangements relying on the treaty.