The Union Cabinet, chaired by the Prime Minister, Shri Narendra Modi has approved the protocol amending the agreement between India and Tajikistan for avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

The protocol, after it enters into force, will enable sharing of information exchanged under Double Taxation Avoidance Agreement, DTAA with other law enforcement agencies for non tax purposes.

Tax information exchange expanded to permit sharing with law enforcement for non tax purposes after protocol entry. The protocol amends the bilateral Double Taxation Avoidance Agreement to permit, after entry into force, the sharing of information exchanged under the DTAA with other law enforcement agencies for non tax purposes, thereby expanding permitted use of exchanged taxpayer information beyond tax administration as part of measures to prevent fiscal evasion.