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of <h1>India-Belarus Tax Agreement Amended for Enhanced Information Exchange and Confidentiality on Tax Matters</h1> The governments of India and Belarus signed an agreement on September 27, 1997, in New Delhi to prevent double taxation and fiscal evasion concerning income and property taxes. This agreement includes provisions defining terms such as 'political sub-division' and 'fixed base,' and outlines criteria for determining the 'place of effective management.' An amendment to this agreement, signed on June 3, 2015, in Minsk, focuses on the exchange of tax-related information between the two countries. The amendment stipulates the conditions under which information can be exchanged, ensuring confidentiality and specifying limitations on the obligation to provide information.
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